Winding up

To wind up your fund:

Once a fund is wound up, it can’t be reactivated.



Duration 2:41. A transcript of When should I wind up my SMSF is also available

End of watch

The breakdown of a relationship between one or more members of your SMSF may affect the ability of a member to effectively undertake their trustee/member obligations. If a member chooses to leave your SMSF as a result of a relationship breakdown, their benefits must be rolled over to another complying super fund. Your SMSF does not have to be wound up, but it may need to be restructured to continue to meet the definition of an SMSF.


Last modified: 16 Jun 2015QC 23348