Winding up an SMSF

March 2017

There are no prescribed steps for winding-up an SMSF, however there are a number of specific requirements that must be satisfied for a fund to be wound-up.

There are a number of reasons why a fund may need to be wound up including:

  • The members have insufficient assets to justify an SMSF.
  • Running the SMSF has become too onerous.
  • The last member has died.

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