Permanent Records:

  1. SMSF Investment Strategy
  2. SMSF Binding Death Benefit Nomination (non-lapsing)
  3. Trustee Declaration of understanding duties and responsibilities
    • Must be signed within 21 days of new fund setup
  4. Property title search from relevant government body for any property investments
  5. Pension Minutes

Records to be held for at least 5 years:

  1. Accounting Records
  2. Annual financials and tax returns
  3. Other ATO lodgements (such as BASs)

Records to be held for at least 10 years:

  1. Minutes of Trustee meetings and decisions
  2. All reports provided to members
  3. Members written consent to be appointed as trustees
  4. Records of changes of Trustees