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Finance & Investment · Brisbane

Accountants for SMSF Trustees

Trustee duties don't pause. Accounts, valuations, an independent audit and the annual return, every year, on time.

CPA-qualifiedRegistered Tax & BAS AgentsFixed monthly fees

What does an SMSF trustee have to do each year?

Keep records and value assets at market value, prepare financial statements and member statements, review the investment strategy and document trustee decisions, arrange an independent audit by an ASIC-approved SMSF auditor, and lodge the SMSF annual return with the supervisory levy. Trustees must also comply with the sole purpose test, the in-house asset limit, arm's-length rules, and keep fund assets strictly separate from personal ones.

  • Specialist support for SMSF trustees
  • Fixed monthly packages from $220
  • BAS, payroll and year-end handled together
  • Benchmarked against ATO industry figures

Three SMSF pages — which one?

SMSF work splits into establishing a fund, running it each year, and understanding your duties as trustee.

What we watch

What matters most for SMSF trustees.

Market valuations every year

All assets, including property and unlisted investments, valued at market value with supporting evidence for the auditor.

Investment strategy reviewed

Documented review including diversification and insurance consideration — a standard audit checkpoint.

Contribution caps tracked

Concessional $30,000, carry-forward space, non-concessional and bring-forward limits, plus Division 293 exposure.

Related-party rules

In-house assets, acquisitions from members and arm's-length dealings — the breaches that draw penalties fastest.

Deductions

SMSF Trustees — what you can claim.

A working checklist we go through with every client in this sector. Substantiation requirements differ by item — we'll tell you which need records and which don't.

  • Administration and accounting fees
  • Independent audit fees
  • ATO supervisory levy
  • Investment management and adviser fees
  • Insurance premiums held inside the fund
  • Property expenses for fund-owned real estate
  • Interest on a complying LRBA
  • Bank and brokerage fees

Free 15-minute consultation

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FAQ

SMSF Trustees — questions we're asked most.

Can my SMSF hold my business premises?

Yes — business real property can be acquired from a related party at market value and leased to your business, provided the lease is on arm's-length commercial terms and rent is actually paid on time. It's one of the genuinely powerful SMSF strategies, and one where documentation must exist before settlement, not after.

What is the in-house asset rule?

A fund's investments in, loans to, or leases with related parties are generally limited to 5% of total fund assets — with business real property a key exception. Exceeding the limit requires a written plan to dispose of the excess, and breaches are a common audit finding.

What does it cost to have our fund administered?

A fixed $1,650 a year in accumulation phase or $1,980 in pension phase, plus the independent audit from $550 and the ATO supervisory levy. Because the fee is fixed rather than a percentage of assets it does not rise as the fund grows, which is what makes an SMSF worth comparing against a percentage-based APRA fund's returns honestly.

What if my fund has breached a rule?

Deal with it immediately and voluntarily. The ATO's early engagement and voluntary disclosure process treats trustees who come forward far better than those found at audit. Rectification, an education direction or administrative penalties are typical; non-compliance with assets taxed at 45% is the worst case, and it's usually avoidable by acting early.

Written & reviewed by

Tax Accountant Brisbane Team

CPA-qualified accountants & registered tax agents

Our Brisbane team has prepared thousands of individual, small-business and SMSF returns since 2015. Every guide on this site is written, fact-checked and updated against current ATO rulings and legislation.

CPA Australia membersTPB-registered Tax AgentsRegistered BAS AgentsXero Certified Advisors

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Ready when you are

Accountants for smsf trustees — let's talk.

Free 15-minute consultation, fixed monthly fee, and an accountant who already knows your sector.

Call 0422 026 728Get a free quote