The current superannuation and taxation legislation recognises two types of small superannuation funds with less than five members:

  • SMSFs
  • Small Australian Prudential Regulation Authority (APRA) funds

While the major taxation concessions available in relation to fund income and benefit payments are available to both types of fund (when complying), only SMSFs offer the ability for members to maintain control of their fund and superannuation savings. Small APRA funds are now required to have a trustee which holds a registrable superannuation entity licence from APRA.

Further, a super fund will only be eligible to become a complying fund and qualify for taxation concessions, if the trustees have completed and lodged with the Australian Taxation Office (ATO) the approved election form binding the fund to comply with legislation governing the administration and operation of superannuation funds (and has become a regulated superannuation fund).

Type of fund

All funds established by NTAA Corporate are structured as personal SMSFs and enable the fund to become a regulated complying superannuation fund. The trust deed and documents are designed to assist the trustee to comply with the regulatory requirements.

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