ATO Publications

As a trustee of a self managed superannuation fund, you are responsible for ensuring your fund complies with the Superannuation Industry (Supervisory) Act 1993 (SIS Act), and other relevant legislative and administrative requirements.

The Australian Taxation Office (ATO) has released two guides specifically for trustees of self managed superannuation funds. These guides aim to:

• Provide you with an overview self managed super funds, and the ATO's position on them;
• Introduce you to the rules governing the operations of super managed super funds;
• Outlines your responsibilities as trustee; and
• Explains how the ATO ensures self managed super funds comply with the law

ATO Guides

Role and Responsibilities of Trustees (PDF)

DIY Super: It's Your Money...But Not Yet