Winding up an SMSF
22 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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