SMSFs are regulated by the ATO. There are several excellent ATO booklets explaining the SMSF’s rules and your responsibilities as a Trustee. To access the list of ATO publications for SMSFs, click here.
SMSFs are subject to numerous legislative instruments, the most relevant are:
On an annual basis Trustees of an SMSF must:
Trustees must keep the following records for at least 5 years:
Examples of these documents can be downloaded from our Downloads section.