top of page


SMSF Residency Rules that Trustees Must Know
SMSF residency rules are crucial to keeping your fund compliant and eligible for concessional tax rates. To remain an Australian SMSF, funds must satisfy establishment, central management and control, and active member tests. Temporary absences overseas may be permitted, but long-term or permanent absences can risk non-compliance. Learn how the rules work and why planning ahead is essential for trustees.
2 min read
bottom of page