The most common types of assessable income for complying SMSFs are concessional contributions, net capital gains, interest, dividends, and rent.

Your SMSF must include concessional contributions in the SMSF's assessable income. Generally, non-concessional contributions made into your SMSF do not form part of the SMSF's assessable income.

A rollover isn’t included in the assessable income of your fund unless the rollover amount includes an untaxed element. If the rollover contains an untaxed element, you must include this amount in the assessable income of your fund, in the financial year in which the rollover occurs, up to the untaxed planned cap amount.