How we calculate, and why you can check our work.

The money path is deterministic rules: roughly ninety per cent of the product is rule code and database logic that produces the same output for the same input, every time. The remaining slice is AI, and it is fenced: AI suggests column mappings for an unrecognised broker file, or pre-fills a form from a statement for the trustee to review. It never writes a figure. Every AI-suggested value passes through a form the trustee checks and confirms before anything is saved.

Each calculated line references the ATO ruling or legislative provision behind it. The 45-day holding period count cites the holding-period rule, the gross-up cites Division 207, the disposal ordering cites the LIFO tracing provision. More than twenty-five citations are live in the product, and the build pipeline fails if a calculation loses its citation.

The output of the product is an audit-grade export formatted for an independent auditor: parcel ledger, day counts, matched dividends and the provisions applied. It is not a summary formatted to look reassuring. It is an information report: it shows the fund's recorded position under the published rules, and an auditor or tax agent can check every line against its source.

SMSF Core is an information and compliance tool. It is not a licensed financial service, does not provide financial product advice, does not hold fund assets, and does not act as an agent for the fund. We do not interpret your circumstances or tell you what to do. We apply the rules as published and show the result, with the provision referenced. The trustee stays in control: every imported field is trustee-reviewed, and every decision remains the trustee's own.

Built by Fatih Gurcaglar.

SMSF Core is built by Fatih Gurcaglar, a data engineering and data science lead. He read the ATO rulings, then built a calculation engine that traces every figure to its source, parity-tested against SQL and gated on citations in CI.