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Superannuation legislation can make compliance difficult for trustees of Self Managed Super Funds (SMSF).

This guide is suitable for individual and corporate trustees and covers the procedural requirements of decision recording that should be undertaken by the trustee of a SMSF.

Included in this guide is a comprehensive kit of:

•           forms;

•           precedent minutes;

•           resolutions; and

•           worked examples.

Issues covered include:

•           changes in membership;

•           contributions;

•           employer-sponsors;

•           roll overs;

•           annual review;

•           acquisition and disposal of assets;

•           payment of benefits; and

•           appointment of auditors and advisers.