.elementor-28462 .elementor-element.elementor-element-46cb1e1{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--justify-content:space-between;--flex-wrap:wrap;}.elementor-28462 .elementor-element.elementor-element-46cb1e1:not(.elementor-motion-effects-element-type-background), .elementor-28462 .elementor-element.elementor-element-46cb1e1 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:var( --e-global-color-1cd4ab3 );}.elementor-28462 .elementor-element.elementor-element-3e6b12c{--display:flex;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:space-around;--flex-wrap:wrap;}.elementor-28462 .elementor-element.elementor-element-18b0174{width:var( --container-widget-width, 65% );max-width:65%;--container-widget-width:65%;--container-widget-flex-grow:0;}.elementor-28462 .elementor-element.elementor-element-cd94cfd{width:var( --container-widget-width, 30% );max-width:30%;--container-widget-width:30%;--container-widget-flex-grow:0;}.elementor-28462 .elementor-element.elementor-element-d4ee610{--display:flex;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:space-around;--flex-wrap:wrap;}.elementor-28462 .elementor-element.elementor-element-94bec4e{width:var( --container-widget-width, 30% );max-width:30%;--container-widget-width:30%;--container-widget-flex-grow:0;}.elementor-28462 .elementor-element.elementor-element-8b18531{--spacer-size:50px;}.elementor-28462 .elementor-element.elementor-element-f469126{width:var( --container-widget-width, 65% );max-width:65%;--container-widget-width:65%;--container-widget-flex-grow:0;}:root{--page-title-display:none;}@media(max-width:1150px){.elementor-28462 .elementor-element.elementor-element-94bec4e{width:100%;max-width:100%;}.elementor-28462 .elementor-element.elementor-element-f469126{width:100%;max-width:100%;}}@media(max-width:767px){.elementor-28462 .elementor-element.elementor-element-8b18531{--spacer-size:4px;}}/* Start custom CSS for html, class: .elementor-element-f87b842 *//* SMSF hero. Real class names (no ".elementor-28462 .elementor-element.elementor-element-f87b842" keyword).
   Paste in Additional CSS or a WPCode CSS snippet. */

.sbp-hero {
  display: flex;
  flex-wrap: wrap;
  gap: 40px;
  align-items: center;
  max-width: 1200px;
  margin: 0 auto;
  padding: 48px 0;
  font-family: inherit;
}

.sbp-hero-text {
  flex: 1 1 240px;
}

.sbp-hero-img-wrap {
  flex: 1 1 240px;
  overflow: hidden;
  border-radius: 12px;
  line-height: 0;
}

.sbp-hero-pic {
  display: block !important;
  width: 100% !important;
  height: 380px !important;
  object-fit: cover !important;
  object-position: center !important;
  border-radius: 12px !important;
  max-width: none !important;
}

.sbp-hero-badge {
  display: inline-block;
  border: 1.5px solid #0f43b3;
  color: #0f43b3;
  font-size: 11px;
  font-weight: 700;
  letter-spacing: 0.08em;
  text-transform: uppercase;
  padding: 4px 14px;
  border-radius: 20px;
  margin-bottom: 16px;
}

.sbp-hero-h1 {
  color: #0f43b3 !important;
  font-size: clamp(1.875rem, 3vw, 2.4rem) !important;
  font-weight: 700 !important;
  line-height: 1.15 !important;
  margin: 0 0 16px !important;
  padding: 0 !important;
}

.sbp-hero-sub {
  color: #111111;
  font-size: 1.0625rem;
  line-height: 1.65;
  margin: 0 0 20px;
}

.sbp-hero-author {
  display: flex;
  align-items: center;
  gap: 12px;
  margin-bottom: 16px;
}

.sbp-hero-avatar-wrap {
  display: block;
  width: 56px;
  height: 56px;
  min-width: 56px;
  border-radius: 50%;
  overflow: hidden;
  border: 2px solid #0f43b3;
  flex-shrink: 0;
  line-height: 0;
}

.sbp-hero-avatar {
  display: block !important;
  width: 56px !important;
  height: 56px !important;
  object-fit: cover !important;
  object-position: center top !important;
  border-radius: 0 !important;
  max-width: none !important;
  margin: 0 !important;
  padding: 0 !important;
}

.sbp-hero-author-text {
  font-size: 14px;
  color: #111111;
  line-height: 1.4;
}

.sbp-hero-author-text a {
  color: #0f43b3;
  font-weight: 700;
  text-decoration: none;
}

.sbp-hero-author-text a:hover {
  text-decoration: underline;
}

.sbp-hero-author-text small {
  display: block;
  color: #6b7280;
  font-size: 12px;
  margin-top: 2px;
}

.sbp-hero-meta {
  display: flex;
  align-items: center;
  gap: 12px;
  flex-wrap: wrap;
}

.sbp-hero-meta-item {
  font-size: 12.5px;
  font-weight: 500;
  color: #6b7280;
}

.sbp-hero-meta-div {
  width: 1px;
  height: 14px;
  background: #cfd8e3;
}/* End custom CSS */
/* Start custom CSS for html, class: .elementor-element-18b0174 */.sbp-smsf-guide {
  font-family: inherit;
  color: #111111;
  font-size: 1rem;
  line-height: 1.65;
  max-width: 760px;
}

.sbp-smsf-guide p {
  font-size: 1rem;
  line-height: 1.7;
  margin: 0 0 1.35em;
  color: #111111;
}

.sbp-smsf-guide .sbp-smsf-lead {
  font-size: 1.0625rem;
  color: #111111;
  font-weight: 500;
}

.sbp-smsf-guide h2 {
  font-size: clamp(1.5rem, 4vw, 2rem);
  font-weight: 700;
  color: #0f43b3;
  line-height: 1.25;
  margin: 2.6em 0 0.7em;
  scroll-margin-top: 90px;
}

.sbp-smsf-guide h3 {
  font-size: clamp(1.125rem, 3vw, 1.375rem);
  font-weight: 700;
  color: #071533;
  line-height: 1.3;
  margin: 1.6em 0 0.5em;
}

.sbp-smsf-guide a {
  color: #0f43b3;
  text-decoration: underline !important;
  text-decoration-line: underline !important;
  text-underline-offset: 2px;
  text-decoration-color: rgba(15, 67, 179, 0.4);
}

.sbp-smsf-guide a:hover {
  text-decoration: underline !important;
  text-decoration-line: underline !important;
  text-decoration-color: #0f43b3;
}

/* Lists */
.sbp-smsf-guide .sbp-smsf-list {
  margin: 0 0 1.6em;
  padding-left: 0;
  list-style: none;
}

.sbp-smsf-guide .sbp-smsf-list li {
  position: relative;
  padding-left: 24px;
  margin-bottom: 0.6em;
  font-size: 1rem;
  line-height: 1.6;
  color: #111111;
}

.sbp-smsf-guide .sbp-smsf-list li::before {
  content: '';
  position: absolute;
  left: 4px;
  top: 0.62em;
  width: 7px;
  height: 7px;
  border-radius: 50%;
  background: #00CCCC;
}

/* Inline images */
.sbp-smsf-guide .sbp-smsf-img {
  display: block;
  width: 100%;
  height: auto;
  margin: 2.6em 0;
  border-radius: 10px;
  object-fit: cover;
}

/* Tables */
.sbp-smsf-guide .sbp-smsf-tbl-wrap { margin: 2.4em 0; overflow-x: auto; }

.sbp-smsf-guide .sbp-smsf-tbl {
  width: 100%;
  border-collapse: collapse;
  font-size: 0.95rem;
  background: #ffffff;
}

.sbp-smsf-guide .sbp-smsf-tbl thead th {
  background: #0f43b3;
  color: #ffffff;
  text-align: left;
  font-weight: 700;
  padding: 12px 14px;
  font-size: 0.9rem;
  line-height: 1.4;
}

.sbp-smsf-guide .sbp-smsf-tbl tbody th,
.sbp-smsf-guide .sbp-smsf-tbl tbody td {
  padding: 11px 14px;
  border-top: 1px solid #e4e8f0;
  text-align: left;
  vertical-align: top;
  line-height: 1.5;
  color: #111111;
}

.sbp-smsf-guide .sbp-smsf-tbl tbody th {
  font-weight: 600;
  color: #071533;
  width: 32%;
}

.sbp-smsf-guide .sbp-smsf-tbl tbody tr:nth-child(even) { background: #f6f8fc; }

.sbp-smsf-visually-hidden {
  position: absolute;
  width: 1px;
  height: 1px;
  padding: 0;
  margin: -1px;
  overflow: hidden;
  clip: rect(0, 0, 0, 0);
  white-space: nowrap;
  border: 0;
}

/* Callouts: insight, mistake, plus default */
.sbp-smsf-guide .sbp-smsf-callout {
  padding: 18px 20px;
  border-radius: 0 8px 8px 0;
  margin: 2.4em 0;
  background: #f6f8fc;
  border-left: 4px solid #00CCCC;
}

.sbp-smsf-guide .sbp-smsf-callout p {
  margin: 0;
  font-size: 1rem;
  color: #111111;
}

.sbp-smsf-guide .sbp-smsf-callout-tag {
  display: block;
  font-size: 11px;
  font-weight: 700;
  letter-spacing: 0.08em;
  text-transform: uppercase;
  margin-bottom: 7px;
  color: #008080;
}

.sbp-smsf-guide .sbp-smsf-callout-insight {
  background: #f0fafa;
  border-left-color: #00CCCC;
}
.sbp-smsf-guide .sbp-smsf-callout-insight .sbp-smsf-callout-tag { color: #008080; }

.sbp-smsf-guide .sbp-smsf-callout-mistake {
  background: #fdf4f1;
  border-left-color: #c9a800;
}
.sbp-smsf-guide .sbp-smsf-callout-mistake .sbp-smsf-callout-tag { color: #8a6d00; }

/* Currency note */
.sbp-smsf-guide .sbp-smsf-currency-note {
  font-size: 0.85rem;
  color: #4b5563;
  font-style: italic;
  background: #fafbfd;
  border: 1px solid #e4e8f0;
  border-radius: 6px;
  padding: 8px 12px;
  margin: 0 0 1.2em;
}

/* Infographics */
.sbp-smsf-guide .sbp-smsf-infographic {
  margin: 2.6em 0;
  border: 1px solid #e4e8f0;
  border-top: 4px solid #0f43b3;
  border-radius: 10px;
  padding: 22px;
  background: #ffffff;
}

.sbp-smsf-guide .sbp-smsf-ig-title {
  font-size: 1.05rem;
  font-weight: 700;
  color: #071533;
  margin-bottom: 18px;
  line-height: 1.3;
}

.sbp-smsf-guide .sbp-smsf-ig-step {
  background: #eaf0ff;
  border-radius: 8px;
  padding: 14px 16px;
  margin-bottom: 14px;
}

.sbp-smsf-guide .sbp-smsf-ig-q {
  font-size: 1rem;
  color: #071533;
  line-height: 1.5;
}

.sbp-smsf-guide .sbp-smsf-ig-branch {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 12px;
}

.sbp-smsf-guide .sbp-smsf-ig-yes,
.sbp-smsf-guide .sbp-smsf-ig-no {
  border-radius: 8px;
  padding: 14px 16px;
}

.sbp-smsf-guide .sbp-smsf-ig-yes {
  background: #effaf7;
  border: 1px solid rgba(0, 128, 128, 0.25);
}

.sbp-smsf-guide .sbp-smsf-ig-no {
  background: #fdf6ec;
  border: 1px solid rgba(201, 168, 0, 0.35);
}

.sbp-smsf-guide .sbp-smsf-ig-yes p,
.sbp-smsf-guide .sbp-smsf-ig-no p {
  margin: 8px 0 0;
  font-size: 0.92rem;
  line-height: 1.5;
  color: #111111;
}

.sbp-smsf-guide .sbp-smsf-ig-tag {
  display: inline-block;
  font-size: 11px;
  font-weight: 700;
  letter-spacing: 0.05em;
  text-transform: uppercase;
  padding: 3px 10px;
  border-radius: 20px;
}

.sbp-smsf-guide .sbp-smsf-ig-tag-yes { background: #008080; color: #ffffff; }
.sbp-smsf-guide .sbp-smsf-ig-tag-no { background: #c9a800; color: #071533; }

.sbp-smsf-guide .sbp-smsf-ig-foot {
  margin-top: 16px;
  font-size: 0.8rem;
  color: #4b5563;
  border-top: 1px solid #eef1f6;
  padding-top: 12px;
}

/* Div 296 tiers */
.sbp-smsf-guide .sbp-smsf-ig-tiers {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 12px;
}

.sbp-smsf-guide .sbp-smsf-ig-tier {
  border-radius: 8px;
  padding: 16px 14px;
  text-align: center;
  background: #f6f8fc;
  border: 1px solid #e4e8f0;
}

.sbp-smsf-guide .sbp-smsf-ig-tier-mid {
  background: #eaf0ff;
  border-color: rgba(15, 67, 179, 0.25);
}

.sbp-smsf-guide .sbp-smsf-ig-tier-high {
  background: #e3e9fb;
  border-color: rgba(15, 67, 179, 0.4);
}

.sbp-smsf-guide .sbp-smsf-ig-tier-band {
  font-size: 0.85rem;
  font-weight: 700;
  color: #071533;
  margin-bottom: 6px;
}

.sbp-smsf-guide .sbp-smsf-ig-tier-rate {
  font-size: 1.6rem;
  font-weight: 700;
  color: #0f43b3;
  line-height: 1;
  margin-bottom: 8px;
}

.sbp-smsf-guide .sbp-smsf-ig-tier-note {
  font-size: 0.82rem;
  color: #1f2937;
  line-height: 1.4;
}

/* CTA */
.sbp-smsf-guide .sbp-smsf-cta {
  background: #071533;
  border-radius: 12px;
  padding: 28px 26px;
  margin: 2em 0;
  text-align: center;
}

.sbp-smsf-guide .sbp-smsf-cta h3 { color: #ffffff; margin: 0 0 10px; font-size: 1.3rem; }
.sbp-smsf-guide .sbp-smsf-cta p { color: #dde4f0; font-size: 1rem; margin: 0 0 18px; }

.sbp-smsf-guide .sbp-smsf-cta-btn {
  display: inline-block;
  background: #00CCCC;
  color: #071533;
  font-weight: 700;
  font-size: 1.0625rem;
  text-decoration: none;
  padding: 13px 28px;
  border-radius: 8px;
  min-height: 44px;
  line-height: 1.2;
}

.sbp-smsf-guide .sbp-smsf-cta-btn:hover { background: #00b8b8; }

.sbp-smsf-guide .sbp-smsf-cta-sub {
  margin: 14px 0 0 !important;
  font-size: 0.9rem !important;
  color: #aebcd6 !important;
}

/* Related + bio + disclaimer */
.sbp-smsf-guide .sbp-smsf-related {
  background: #f6f8fc;
  border-radius: 8px;
  padding: 16px 18px;
  font-size: 0.98rem;
  color: #111111;
}

.sbp-smsf-guide .sbp-smsf-author-bio {
  margin: 2em 0 1em;
  padding: 18px 20px;
  background: #f6f8fc;
  border-radius: 10px;
}
.sbp-smsf-guide .sbp-smsf-author-bio h3 { margin: 0 0 8px; }
.sbp-smsf-guide .sbp-smsf-author-bio p { margin: 0; color: #111111; }

.sbp-smsf-guide .sbp-smsf-sources {
  margin: 2em 0 1em;
  padding: 18px 20px;
  background: #ffffff;
  border: 1px solid #e4e8f0;
  border-left: 4px solid #0f43b3;
  border-radius: 0 8px 8px 0;
}
.sbp-smsf-guide .sbp-smsf-sources h3 {
  margin: 0 0 10px;
  font-size: 1.05rem;
  color: #0f43b3;
}
.sbp-smsf-guide .sbp-smsf-sources ul {
  margin: 0;
  padding-left: 0;
  list-style: none;
}
.sbp-smsf-guide .sbp-smsf-sources li {
  font-size: 0.92rem;
  line-height: 1.5;
  color: #111111;
  padding: 6px 0 6px 18px;
  position: relative;
  border-top: 1px solid #f0f2f6;
}
.sbp-smsf-guide .sbp-smsf-sources li:first-child {
  border-top: none;
}
.sbp-smsf-guide .sbp-smsf-sources li::before {
  content: '';
  position: absolute;
  left: 2px;
  top: 1.15em;
  width: 6px;
  height: 6px;
  border-radius: 50%;
  background: #0f43b3;
}

.sbp-smsf-guide .sbp-smsf-disclaimer {
  margin: 1.4em 0 0;
  padding: 14px 16px;
  border: 1px solid #e4e8f0;
  border-radius: 8px;
  background: #fafbfd;
}
.sbp-smsf-guide .sbp-smsf-disclaimer h4 {
  margin: 0 0 6px;
  font-size: 0.85rem;
  text-transform: uppercase;
  letter-spacing: 0.06em;
  color: #4b5563;
}
.sbp-smsf-guide .sbp-smsf-disclaimer p {
  margin: 0;
  font-size: 0.85rem;
  color: #4b5563;
  line-height: 1.55;
}

@media (max-width: 600px) {
  .sbp-smsf-guide .sbp-smsf-ig-branch,
  .sbp-smsf-guide .sbp-smsf-ig-tiers { grid-template-columns: 1fr; }
  .sbp-smsf-guide .sbp-smsf-tbl tbody th { width: 40%; }
}

@media (prefers-reduced-motion: reduce) {
  .sbp-smsf-guide * { transition: none !important; }
}/* End custom CSS */
/* Start custom CSS for html, class: .elementor-element-cd94cfd */.sbp-toc-widget {
  background: #ffffff;
  border: 1px solid rgba(15, 67, 179, 0.15);
  border-top: 3px solid #0f43b3;
  border-radius: 0 0 8px 8px;
  padding: 18px 16px 16px;
  position: sticky;
  top: 120px;
  max-height: calc(100vh - 130px);
  overflow-y: auto;
  font-family: inherit;
}

.sbp-toc-widget .sbp-toc-header {
  margin-bottom: 12px;
  padding-bottom: 12px;
  border-bottom: 1px solid rgba(15, 67, 179, 0.12);
}

.sbp-toc-widget .sbp-toc-title {
  font-size: 11px !important;
  font-weight: 700 !important;
  color: #0f43b3 !important;
  margin: 0 0 4px !important;
  padding: 0 !important;
  text-transform: uppercase;
  letter-spacing: 0.1em;
  line-height: 1.3 !important;
}

.sbp-toc-widget .sbp-toc-read-time {
  display: block;
  font-size: 12px;
  color: #6b7280;
  font-weight: 400;
}

.sbp-toc-widget .sbp-toc-nav { padding: 0; margin: 0; }

.sbp-toc-widget .sbp-toc-list {
  list-style: none !important;
  padding: 0 !important;
  margin: 0 !important;
}

.sbp-toc-widget .sbp-toc-item {
  margin-bottom: 2px !important;
  list-style: none !important;
}

.sbp-toc-widget .sbp-toc-link {
  display: block;
  padding: 9px 12px;
  color: #1f2937;
  text-decoration: none;
  font-size: 0.875rem;
  font-weight: 400;
  line-height: 1.4;
  border-left: 3px solid transparent;
  border-radius: 0 4px 4px 0;
  transition: background 0.2s ease, color 0.2s ease;
}

.sbp-toc-widget .sbp-toc-link:hover {
  background: #eef2fb;
  border-left-color: #0f43b3;
  color: #0f43b3;
  text-decoration: none;
}

.sbp-toc-widget .sbp-toc-link.sbp-toc-active {
  background: #eef2fb;
  border-left-color: #0f43b3;
  color: #0f43b3;
  font-weight: 600;
}

.sbp-toc-widget::-webkit-scrollbar { width: 4px; }
.sbp-toc-widget::-webkit-scrollbar-track { background: #f5f5f5; border-radius: 4px; }
.sbp-toc-widget::-webkit-scrollbar-thumb { background: rgba(15, 67, 179, 0.25); border-radius: 4px; }

@media (max-width: 1024px) {
  .sbp-toc-widget {
    position: relative;
    top: 0;
    max-height: none;
    margin-bottom: 24px;
  }
}

@media (max-width: 768px) {
  .sbp-toc-widget .sbp-toc-link {
    font-size: 0.82rem;
    padding: 10px 10px;
    min-height: 44px;
    box-sizing: border-box;
  }
}

@media print { .sbp-toc-widget { display: none; } }

@media (prefers-reduced-motion: reduce) {
  .sbp-toc-widget .sbp-toc-link { transition: none; }
}/* End custom CSS */
/* Start custom CSS for html, class: .elementor-element-94bec4e */.sbp-toc-widget {
  background: #ffffff;
  border: 1px solid rgba(15, 67, 179, 0.15);
  border-top: 3px solid #0f43b3;
  border-radius: 0 0 8px 8px;
  padding: 18px 16px 16px;
  position: sticky;
  top: 120px;
  max-height: calc(100vh - 130px);
  overflow-y: auto;
  font-family: inherit;
}

.sbp-toc-widget .sbp-toc-header {
  margin-bottom: 12px;
  padding-bottom: 12px;
  border-bottom: 1px solid rgba(15, 67, 179, 0.12);
}

.sbp-toc-widget .sbp-toc-title {
  font-size: 11px !important;
  font-weight: 700 !important;
  color: #0f43b3 !important;
  margin: 0 0 4px !important;
  padding: 0 !important;
  text-transform: uppercase;
  letter-spacing: 0.1em;
  line-height: 1.3 !important;
}

.sbp-toc-widget .sbp-toc-read-time {
  display: block;
  font-size: 12px;
  color: #6b7280;
  font-weight: 400;
}

.sbp-toc-widget .sbp-toc-nav { padding: 0; margin: 0; }

.sbp-toc-widget .sbp-toc-list {
  list-style: none !important;
  padding: 0 !important;
  margin: 0 !important;
}

.sbp-toc-widget .sbp-toc-item {
  margin-bottom: 2px !important;
  list-style: none !important;
}

.sbp-toc-widget .sbp-toc-link {
  display: block;
  padding: 9px 12px;
  color: #1f2937;
  text-decoration: none;
  font-size: 0.875rem;
  font-weight: 400;
  line-height: 1.4;
  border-left: 3px solid transparent;
  border-radius: 0 4px 4px 0;
  transition: background 0.2s ease, color 0.2s ease;
}

.sbp-toc-widget .sbp-toc-link:hover {
  background: #eef2fb;
  border-left-color: #0f43b3;
  color: #0f43b3;
  text-decoration: none;
}

.sbp-toc-widget .sbp-toc-link.sbp-toc-active {
  background: #eef2fb;
  border-left-color: #0f43b3;
  color: #0f43b3;
  font-weight: 600;
}

.sbp-toc-widget::-webkit-scrollbar { width: 4px; }
.sbp-toc-widget::-webkit-scrollbar-track { background: #f5f5f5; border-radius: 4px; }
.sbp-toc-widget::-webkit-scrollbar-thumb { background: rgba(15, 67, 179, 0.25); border-radius: 4px; }

@media (max-width: 1024px) {
  .sbp-toc-widget {
    position: relative;
    top: 0;
    max-height: none;
    margin-bottom: 24px;
  }
}

@media (max-width: 768px) {
  .sbp-toc-widget .sbp-toc-link {
    font-size: 0.82rem;
    padding: 10px 10px;
    min-height: 44px;
    box-sizing: border-box;
  }
}

@media print { .sbp-toc-widget { display: none; } }

@media (prefers-reduced-motion: reduce) {
  .sbp-toc-widget .sbp-toc-link { transition: none; }
}/* End custom CSS */
/* Start custom CSS for html, class: .elementor-element-f469126 */.sbp-smsf-guide {
  font-family: inherit;
  color: #111111;
  font-size: 1rem;
  line-height: 1.65;
  max-width: 760px;
}

.sbp-smsf-guide p {
  font-size: 1rem;
  line-height: 1.7;
  margin: 0 0 1.35em;
  color: #111111;
}

.sbp-smsf-guide .sbp-smsf-lead {
  font-size: 1.0625rem;
  color: #111111;
  font-weight: 500;
}

.sbp-smsf-guide h2 {
  font-size: clamp(1.5rem, 4vw, 2rem);
  font-weight: 700;
  color: #0f43b3;
  line-height: 1.25;
  margin: 2.6em 0 0.7em;
  scroll-margin-top: 90px;
}

.sbp-smsf-guide h3 {
  font-size: clamp(1.125rem, 3vw, 1.375rem);
  font-weight: 700;
  color: #071533;
  line-height: 1.3;
  margin: 1.6em 0 0.5em;
}

.sbp-smsf-guide a {
  color: #0f43b3;
  text-decoration: underline !important;
  text-decoration-line: underline !important;
  text-underline-offset: 2px;
  text-decoration-color: rgba(15, 67, 179, 0.4);
}

.sbp-smsf-guide a:hover {
  text-decoration: underline !important;
  text-decoration-line: underline !important;
  text-decoration-color: #0f43b3;
}

/* Lists */
.sbp-smsf-guide .sbp-smsf-list {
  margin: 0 0 1.6em;
  padding-left: 0;
  list-style: none;
}

.sbp-smsf-guide .sbp-smsf-list li {
  position: relative;
  padding-left: 24px;
  margin-bottom: 0.6em;
  font-size: 1rem;
  line-height: 1.6;
  color: #111111;
}

.sbp-smsf-guide .sbp-smsf-list li::before {
  content: '';
  position: absolute;
  left: 4px;
  top: 0.62em;
  width: 7px;
  height: 7px;
  border-radius: 50%;
  background: #00CCCC;
}

/* Inline images */
.sbp-smsf-guide .sbp-smsf-img {
  display: block;
  width: 100%;
  height: auto;
  margin: 2.6em 0;
  border-radius: 10px;
  object-fit: cover;
}

/* Tables */
.sbp-smsf-guide .sbp-smsf-tbl-wrap { margin: 2.4em 0; overflow-x: auto; }

.sbp-smsf-guide .sbp-smsf-tbl {
  width: 100%;
  border-collapse: collapse;
  font-size: 0.95rem;
  background: #ffffff;
}

.sbp-smsf-guide .sbp-smsf-tbl thead th {
  background: #0f43b3;
  color: #ffffff;
  text-align: left;
  font-weight: 700;
  padding: 12px 14px;
  font-size: 0.9rem;
  line-height: 1.4;
}

.sbp-smsf-guide .sbp-smsf-tbl tbody th,
.sbp-smsf-guide .sbp-smsf-tbl tbody td {
  padding: 11px 14px;
  border-top: 1px solid #e4e8f0;
  text-align: left;
  vertical-align: top;
  line-height: 1.5;
  color: #111111;
}

.sbp-smsf-guide .sbp-smsf-tbl tbody th {
  font-weight: 600;
  color: #071533;
  width: 32%;
}

.sbp-smsf-guide .sbp-smsf-tbl tbody tr:nth-child(even) { background: #f6f8fc; }

.sbp-smsf-visually-hidden {
  position: absolute;
  width: 1px;
  height: 1px;
  padding: 0;
  margin: -1px;
  overflow: hidden;
  clip: rect(0, 0, 0, 0);
  white-space: nowrap;
  border: 0;
}

/* Callouts: insight, mistake, plus default */
.sbp-smsf-guide .sbp-smsf-callout {
  padding: 18px 20px;
  border-radius: 0 8px 8px 0;
  margin: 2.4em 0;
  background: #f6f8fc;
  border-left: 4px solid #00CCCC;
}

.sbp-smsf-guide .sbp-smsf-callout p {
  margin: 0;
  font-size: 1rem;
  color: #111111;
}

.sbp-smsf-guide .sbp-smsf-callout-tag {
  display: block;
  font-size: 11px;
  font-weight: 700;
  letter-spacing: 0.08em;
  text-transform: uppercase;
  margin-bottom: 7px;
  color: #008080;
}

.sbp-smsf-guide .sbp-smsf-callout-insight {
  background: #f0fafa;
  border-left-color: #00CCCC;
}
.sbp-smsf-guide .sbp-smsf-callout-insight .sbp-smsf-callout-tag { color: #008080; }

.sbp-smsf-guide .sbp-smsf-callout-mistake {
  background: #fdf4f1;
  border-left-color: #c9a800;
}
.sbp-smsf-guide .sbp-smsf-callout-mistake .sbp-smsf-callout-tag { color: #8a6d00; }

/* Currency note */
.sbp-smsf-guide .sbp-smsf-currency-note {
  font-size: 0.85rem;
  color: #4b5563;
  font-style: italic;
  background: #fafbfd;
  border: 1px solid #e4e8f0;
  border-radius: 6px;
  padding: 8px 12px;
  margin: 0 0 1.2em;
}

/* Infographics */
.sbp-smsf-guide .sbp-smsf-infographic {
  margin: 2.6em 0;
  border: 1px solid #e4e8f0;
  border-top: 4px solid #0f43b3;
  border-radius: 10px;
  padding: 22px;
  background: #ffffff;
}

.sbp-smsf-guide .sbp-smsf-ig-title {
  font-size: 1.05rem;
  font-weight: 700;
  color: #071533;
  margin-bottom: 18px;
  line-height: 1.3;
}

.sbp-smsf-guide .sbp-smsf-ig-step {
  background: #eaf0ff;
  border-radius: 8px;
  padding: 14px 16px;
  margin-bottom: 14px;
}

.sbp-smsf-guide .sbp-smsf-ig-q {
  font-size: 1rem;
  color: #071533;
  line-height: 1.5;
}

.sbp-smsf-guide .sbp-smsf-ig-branch {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 12px;
}

.sbp-smsf-guide .sbp-smsf-ig-yes,
.sbp-smsf-guide .sbp-smsf-ig-no {
  border-radius: 8px;
  padding: 14px 16px;
}

.sbp-smsf-guide .sbp-smsf-ig-yes {
  background: #effaf7;
  border: 1px solid rgba(0, 128, 128, 0.25);
}

.sbp-smsf-guide .sbp-smsf-ig-no {
  background: #fdf6ec;
  border: 1px solid rgba(201, 168, 0, 0.35);
}

.sbp-smsf-guide .sbp-smsf-ig-yes p,
.sbp-smsf-guide .sbp-smsf-ig-no p {
  margin: 8px 0 0;
  font-size: 0.92rem;
  line-height: 1.5;
  color: #111111;
}

.sbp-smsf-guide .sbp-smsf-ig-tag {
  display: inline-block;
  font-size: 11px;
  font-weight: 700;
  letter-spacing: 0.05em;
  text-transform: uppercase;
  padding: 3px 10px;
  border-radius: 20px;
}

.sbp-smsf-guide .sbp-smsf-ig-tag-yes { background: #008080; color: #ffffff; }
.sbp-smsf-guide .sbp-smsf-ig-tag-no { background: #c9a800; color: #071533; }

.sbp-smsf-guide .sbp-smsf-ig-foot {
  margin-top: 16px;
  font-size: 0.8rem;
  color: #4b5563;
  border-top: 1px solid #eef1f6;
  padding-top: 12px;
}

/* Div 296 tiers */
.sbp-smsf-guide .sbp-smsf-ig-tiers {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 12px;
}

.sbp-smsf-guide .sbp-smsf-ig-tier {
  border-radius: 8px;
  padding: 16px 14px;
  text-align: center;
  background: #f6f8fc;
  border: 1px solid #e4e8f0;
}

.sbp-smsf-guide .sbp-smsf-ig-tier-mid {
  background: #eaf0ff;
  border-color: rgba(15, 67, 179, 0.25);
}

.sbp-smsf-guide .sbp-smsf-ig-tier-high {
  background: #e3e9fb;
  border-color: rgba(15, 67, 179, 0.4);
}

.sbp-smsf-guide .sbp-smsf-ig-tier-band {
  font-size: 0.85rem;
  font-weight: 700;
  color: #071533;
  margin-bottom: 6px;
}

.sbp-smsf-guide .sbp-smsf-ig-tier-rate {
  font-size: 1.6rem;
  font-weight: 700;
  color: #0f43b3;
  line-height: 1;
  margin-bottom: 8px;
}

.sbp-smsf-guide .sbp-smsf-ig-tier-note {
  font-size: 0.82rem;
  color: #1f2937;
  line-height: 1.4;
}

/* CTA */
.sbp-smsf-guide .sbp-smsf-cta {
  background: #071533;
  border-radius: 12px;
  padding: 28px 26px;
  margin: 2em 0;
  text-align: center;
}

.sbp-smsf-guide .sbp-smsf-cta h3 { color: #ffffff; margin: 0 0 10px; font-size: 1.3rem; }
.sbp-smsf-guide .sbp-smsf-cta p { color: #dde4f0; font-size: 1rem; margin: 0 0 18px; }

.sbp-smsf-guide .sbp-smsf-cta-btn {
  display: inline-block;
  background: #00CCCC;
  color: #071533;
  font-weight: 700;
  font-size: 1.0625rem;
  text-decoration: none;
  padding: 13px 28px;
  border-radius: 8px;
  min-height: 44px;
  line-height: 1.2;
}

.sbp-smsf-guide .sbp-smsf-cta-btn:hover { background: #00b8b8; }

.sbp-smsf-guide .sbp-smsf-cta-sub {
  margin: 14px 0 0 !important;
  font-size: 0.9rem !important;
  color: #aebcd6 !important;
}

/* Related + bio + disclaimer */
.sbp-smsf-guide .sbp-smsf-related {
  background: #f6f8fc;
  border-radius: 8px;
  padding: 16px 18px;
  font-size: 0.98rem;
  color: #111111;
}

.sbp-smsf-guide .sbp-smsf-author-bio {
  margin: 2em 0 1em;
  padding: 18px 20px;
  background: #f6f8fc;
  border-radius: 10px;
}
.sbp-smsf-guide .sbp-smsf-author-bio h3 { margin: 0 0 8px; }
.sbp-smsf-guide .sbp-smsf-author-bio p { margin: 0; color: #111111; }

.sbp-smsf-guide .sbp-smsf-sources {
  margin: 2em 0 1em;
  padding: 18px 20px;
  background: #ffffff;
  border: 1px solid #e4e8f0;
  border-left: 4px solid #0f43b3;
  border-radius: 0 8px 8px 0;
}
.sbp-smsf-guide .sbp-smsf-sources h3 {
  margin: 0 0 10px;
  font-size: 1.05rem;
  color: #0f43b3;
}
.sbp-smsf-guide .sbp-smsf-sources ul {
  margin: 0;
  padding-left: 0;
  list-style: none;
}
.sbp-smsf-guide .sbp-smsf-sources li {
  font-size: 0.92rem;
  line-height: 1.5;
  color: #111111;
  padding: 6px 0 6px 18px;
  position: relative;
  border-top: 1px solid #f0f2f6;
}
.sbp-smsf-guide .sbp-smsf-sources li:first-child {
  border-top: none;
}
.sbp-smsf-guide .sbp-smsf-sources li::before {
  content: '';
  position: absolute;
  left: 2px;
  top: 1.15em;
  width: 6px;
  height: 6px;
  border-radius: 50%;
  background: #0f43b3;
}

.sbp-smsf-guide .sbp-smsf-disclaimer {
  margin: 1.4em 0 0;
  padding: 14px 16px;
  border: 1px solid #e4e8f0;
  border-radius: 8px;
  background: #fafbfd;
}
.sbp-smsf-guide .sbp-smsf-disclaimer h4 {
  margin: 0 0 6px;
  font-size: 0.85rem;
  text-transform: uppercase;
  letter-spacing: 0.06em;
  color: #4b5563;
}
.sbp-smsf-guide .sbp-smsf-disclaimer p {
  margin: 0;
  font-size: 0.85rem;
  color: #4b5563;
  line-height: 1.55;
}

@media (max-width: 600px) {
  .sbp-smsf-guide .sbp-smsf-ig-branch,
  .sbp-smsf-guide .sbp-smsf-ig-tiers { grid-template-columns: 1fr; }
  .sbp-smsf-guide .sbp-smsf-tbl tbody th { width: 40%; }
}

@media (prefers-reduced-motion: reduce) {
  .sbp-smsf-guide * { transition: none !important; }
}/* End custom CSS */