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Ongoing service and fees

Once Off Establishment Fee

All Fees quoted are GST inclusive

▪ NEW FUND: $650

This fee covers the establishment of a new super fund including the trust deed and all statutory applications.

▪ EXISTING FUND TO BE TRANSFERRED TO SUPERGUARDIAN:

Where an existing fund has previous activity that needs to be accounted for, we will undertake the work on a fee for time basis. Please phone us on 1300 787 576 for an indication of what these fees may be.

Ongoing Annual Fees

New SMSF's in 2008/2009 - Your fund will be charged in the lowest fee category for the first financial year in monthly debits with the balance due and debited on 30 June 2009.

Existing Funds - The annual fee is calculated based on the number of investments held within a fund at the time it is established with SuperGuardian.

All fees are payable for a full year, whether for a full year or part thereof.

Fee categories are reviewed annually in June.

Annual administration fees 2008/2009	Annual Fee*
0 - 10 investments	$1812
11 - 20 investments	$2370
21 - 30 investments	$2820
31 - 40 investments	$3300
41 - 50 investments	$4080
50+ investments	By Quote

* Inclusive of GST

The above quoted fee categories may vary from time to time where extraordinary circumstances exist. SuperGuardian reserves the right to charge a fee for service outside of the above-mentioned fee categories if deemed appropriate.

Please refer to the terms and conditions of our Client Information Pack.

Calculating Your Fee

For the purpose of calculating the fee category, we classify investments as follows:

1 Investment	2 Investments	By Negotiation
Bank Account	Unlisted Securities	Property
Listed Securities (Shares)	Units in a Listed Trust	Derivatives/Warrants
Term Deposit	Managed Funds	Unlisted Managed Funds
Life Insurance	A Wrap Account*	Other Investments

* Refers to accounting and reporting on a consolidated wrap

Additional Fees and Charges

Pensions - Once off Fee	Amount
- Pension Establishment	$550
- Pension Re-commencement/Consolidation	$550
- Pension Administration fee (per annum)	$198

Actuarial Certification (if required)	Amount
Allocated Pension	$220

Other Services	Amount
Compliance review of existing superannuation fund	Hourly rate
Provision of compliance or strategic taxation advice	Hourly rate
Dealing with issues of non-compliance	Hourly rate

Audit	Amount
Annual audit fee	Included in annual fee

SMSF Deed	Amount
Trust Deed for a new super fund	Included in establishment fee
Replacement Trust Deed for an existing fund	$495
Alterations to existing trust deed	By Quote

Corporate Trustee (if required)	Amount
Incorporation of a Company	$890
Corporate Trustee Maintenance Fee	$220

Jaquillard Minns Chartered Accountants