Taxation, investments, small business Accounting and advice, superannuation - Jamiesons Chartered Accountants
 

What is a Self-Managed Super Fund?

  • Has less than 5 members;
  • Each individual trustee of the fund is a fund member;
  • Each member of the fund is a trustee;
  • No member of the fund is an employee of another member of the fund, unless those members are related;
  • The trustee can be a corporate entity;
  • No trustee of the fund receives remuneration for his or her services as a trustee; and
  • A SMSF is registered with, reports to and is regulated by the Australian Taxation Office 

Back to Super

 

   |   Copyright Jamiesons Chartered Accountants ©    |   Site Map   |   Disclaimer   |   Online software for accountants by Wolters Kluwer    |