In essence a self-managed superannuation fund is a special form of trust and satisfies general trust law as the assets of the fund are held on trust by a trustee to provide retirement or death benefits for its members, with those members being the beneficiaries.
winding up
What trustees need to consider in closing an SMSF
What do trustees need to consider when winding up an SMSF?
Incapacity and trustees: How to wind up an SMSF
When it comes to SMSFs, exiting at the right time and in an orderly fashion can often be a difficult decision to make for Trustees and members.
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