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Resources on demand

Australian Superannuation Fund: Do I have a complying SMSF?

Do you know all the requirements an SMSF must satisfy to be considered an Australian super fund?
This webinar covers the essentials including: super fund definitions, test breaches, ATO pandemic concessions for clients stuck abroad and practical SMSF tips for clients moving overseas.

[Running time: 1 hr]



One of the requirements for an SMSF to be a complying superannuation fund is to pass a residency test and to maintain an appropriate level of connection to Australia. Depending on the members of the fund and the value of their entitlements, these rules can apply differently and the implications of getting it wrong can be costly.

In this webinar we will look at:

  • the basic requirements to be an ‘Australian Superannuation Fund’ and the consequences of falling outside this definition
  • things you can do to prevent breaches of the tests
  • the problem with relying on the two year temporarily overseas concession
  • how to ensure central management and control of the SMSF remains in Australia when a trustee/member moves overseas
  • the issues regarding member contributions to a SMSF when that member is living or working overseas.