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SMSF While Abroad

Test whether your SMSF meets the Australian Superannuation Fund residency definition while you live overseas — Central Management & Control, Active Member test.

SMSF Residency Test

Your SMSF must satisfy three conditions to remain an "Australian Superannuation Fund." Failing means ALL fund income is taxed at 47% (non-complying). Answer each question honestly.

Condition 1 — Fund Established in Australia

Was the fund established in Australia?

Condition 2 — Central Management & Control (CMC)

CMC must be in Australia. Trustees making investment decisions from overseas = CMC overseas. Exception: temporary absence up to 2 years.

Where are decisions made? (Trustee meetings, investment strategy)

How long have you been overseas? (years)

Condition 3 — Active Member Test

At least 50% of assets must be held by Active Members (those who are AU residents and making contributions), OR all non-resident active members must not hold more than 50% of total assets.

% of total SMSF assets held by non-resident members

Are non-resident members making active contributions?

SMSF Structure

Corporate Trustee?

Number of AU Resident Trustees

SMSF Compliance Check

Complete the questions to see your risk assessment.

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Non-complying SMSF tax rate is 47%. Professional advice essential before departing Australia.

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Action Checklist — Before You Leave

✅Appoint AU-resident co-trustee — Ensures CMC remains in Australia. Corporate trustee recommended for ease of director changes.

✅Update Investment Strategy — Document all decisions made in Australia. Keep minutes of trustee meetings with physical location noted.

✅Check Active Member Test annually — If you're contributing from overseas, ensure AU resident members hold >50% of assets.

✅Notify ATO of residency change — Update SMSF Annual Return. Non-compliance risk increases significantly after 2 years abroad.

✅Consider rolling out — If meeting CMC is impossible, rolling to APRA-regulated fund avoids compliance risk. Can roll back on return.

✅SMSF audit remains required — Annual audit and ATO return due regardless of trustee location.

✅Investment restrictions apply — Cannot invest in residential property occupied by related parties. In-house asset rules remain enforced.