Search for     
ato.gov.au        legal database        
Advanced search
Search tips
> Super Funds > Self-managed super funds - home > In detail > Reporting, record keeping and administration   
 

Winding up a self-managed super fund

 
Increase text size Decrease text size
 

Dealing with benefits

To pay benefits to a member when you wind up your SMSF, they must meet a 'condition of release' allowing them to access their benefits. If the member does not meet a condition of release or does not want to access their benefits at the time the fund winds up, the benefits will need to be rolled over to another complying super fund.

Direction icon

For more information about meeting a condition of release, refer to Running a self-managed super fund (NAT 11032).

Last Modified: Thursday, 30 August 2012
 
Table of contents
Give us your feedback
 
© Australian Taxation Office for the Commonwealth of Australia
Top of page
More information on page