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Administering and reporting

Trustee obligations include arranging an annual audit, keeping appropriate records and reporting fund's operation.

Last updated 15 January 2018

As a trustee you have a number of administrative obligations. You need to:

You should also regularly check your SMSF registration status.

See also:



Duration 01:37

You must appoint an approved SMSF auditor no later than 45 days before you need to lodge your SMSF annual return.

Value the funds assets for the purpose of preparing your fund's accounts, statements and the SMSF annual return.

Check if your SMSF has a nil account balance on 30 June of an income year.

You need to lodge an SMSF annual return (SAR) once your SMSF's audit has been finalised.

Understand when and how to report transfer balance account retirement events and respond to commutation authorities.

How self-managed super fund (SMSF) trustees can meet their responsibility to keep accurate tax and super records.

How to make changes to your SMSF including trustees, directors of the corporate trustee and contact details.

We help you understand your duties and responsibilities as a trustee. We also regulate SMSFs to verify their compliance.

Work out what the SMSF compliance status types mean in Super Fund Lookup (SFLU).