Knowledge/projects/smsf/README.md

SMSF Project Checkpoint

Purpose

Working area for Michael's SMSF-related records, tools, decisions, and reference material.

Current direction

• Intention is to use this space to progressively manage and document SMSF administration support.
• Initial focus is on US stock accumulation/holding record-keeping rather than active trading.
• Over time, this folder can hold supporting documents, summaries, and process notes as trust builds.

Assets created

• smsf-us-stocks-tracker.xlsx
  • First-pass workbook for tracking US stock purchases, dividends, FX conversion, holdings, annual summaries, and an accountant-facing summary tab.
• transactions/actual-transactions.csv
  • Canonical ledger for real executed SMSF transactions, beginning with the 2026-05-07 NDQ purchase.
• transactions/actual-holdings.md
  • Human-readable actual holdings snapshot.
• source-documents/
  • Supporting screenshots, contract notes, broker confirmations, statements, and other source evidence.

Workbook structure

• README
• Settings
• Transactions
• Dividends
• FX Rates
• Holdings
• Annual Summary
• Year-End Checklist
• Accountant Summary

Key decisions captured

• Use a dedicated SMSF tracker workbook rather than ad hoc notes.
• Keep actual executed transactions separate from allocation proposals/ideas.
• Use smsf.sqlite as the canonical structured ledger for tax/reporting work.
• Generate spreadsheets/CSV/PDF reports on demand from the DB for accountant/auditor/government requirements; do not manually maintain parallel spreadsheets as source-of-truth records.
• Keep transactions/actual-transactions.csv as a preserved legacy/import seed until the DB workflow is fully established.
• Prioritise AUD reporting support for SMSF/admin/accounting use.
• Include a cleaner accountant/auditor-facing summary tab separate from detailed working sheets.
• Keep this project under knowledge/projects/smsf/ as the long-term checkpoint location.

Future intended use

• Record ongoing SMSF decisions, conventions, and workflows here.
• Potential future import/storage of the deed and other supporting SMSF documents once comfortable.
• Continue documenting key operational/accounting preferences as they emerge.

Notes

• This is a documentation and operational support area, not tax or financial advice.
• Final compliance/accounting treatment should still be validated with the SMSF accountant/auditor.

SQLite structured ledger layer

Created 2026-05-14:

• smsf.sqlite — structured SQLite ledger for audit/tax reporting support.
• smsf-schema.sql — schema dump for review/versioning.
• scripts/build_smsf_db.py — repeatable importer/rebuilder from current CSV/source documents.
• reports/sqlite-migration-verification.md — migration counts/totals verification.
• reports/holdings-from-db.md — holdings generated from SQLite.
• reports/sqlite-usage.md — useful queries and process notes.

Existing Markdown, CSV, workbook, and source documents were preserved. The DB is intended to become the structured query/reporting layer while source documents remain the immutable audit evidence.

Reporting/export convention

Going forward, SMSF updates and processing should go directly into smsf.sqlite. Spreadsheets are generated on demand for a specific request, requirement, accountant/auditor format, or review purpose. This avoids manually maintaining duplicate sources of truth.