Individual Trustees $725
Corporate Trustee $1,620*
*Includes SMSF establishment and company incorporation.
SMSF Transfer to SuperGuardian: By Quote
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.
All new funds will be charged at the lowest fee category for the first financial year in monthly debits, with the balance of the annual figures debited by 30 June. The full annual fee is payable irrespective of which month you establish your fund. All fees are payable for a full year, whether for a full year or part thereof.
Thereafter, the annual fee is reviewed and calculated each year based on the number of assets as at 30 June. It is not based on the number of transactions, we simply review the number of assets held at the commencement of each financial year to determine the fee category.
Fee categories are reviewed annually in June.
|Number of Investments||Annual Fee (Incl GST)|
|0 – 10 investments||$1,667|
|11 – 20 investments||$2,347|
|21 – 30 investments||$2,884|
|31 – 40 investments||$3,453|
|41- 50 investments||$4,389|
|51+ investments||By Quote|
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.
|Compliance||Fee (Incl GST)|
SuperGuardian engages external independent Auditors to audit our work.
Calculating Your Fee
For the purpose of calculating your fee category, we classify investments as follows:
|Type of Investments|
|Bank account||1 asset|
|Listed Security (Shares)||1 asset|
|Term Deposit||1 asset|
|Life Insurance||1 asset|
|Units a listed Trust / Managed Fund||1 asset|
|Units an unlisted Trust / Managed Fund||2 assets|
|Wrap Accounts||5 assets|
|Shares in Private Companies||subject to negotiation|
|Property||subject to negotiation|
|Derivatives/Options||subject to negotiation|
|Installment Warranty Arrangement||subject to negotiation|
|Artwork & Other Assets||subject to negotiation|
Additional Fees and Charges
|Additional Fees||Amount (inc GST)||How and when paid|
|SMSF ESTABLISHMENT FEE|
|Fund Establishment||$725||Billed when established, debited once the SMSF has available funds. We may request payment up front.|
|Facilitating Rollovers||$195||Per member, up to two, $50 per rollover thereafter. Billed when fund established, debited once SMSF has funds.|
|Establish a Company to act as a Corporate Trustee||$895||If part of initial fund establishment, deducted once SMSF has available funds. If part of change of trustee for existing fund, deducted upon completion of establishing the corporate trustee. We may request payment up front.|
|Transfer an existing SMSF or small APRA fund.||FREE||It is free to transition existing SMSFs to us. Where an SMSF has a prior year-end that needs completion, we will provide our services by quotation.|
|ANNUAL FIXED FEES|
|Actuarial Certificates – Account Based Pension||$290 per annum||Deducted at the time an actuarial certificate is sought from the actuary to complete a fund’s financials – will be dependant on the timing of preparation and completion of the annual financial statements and tax return.|
|Actuarial Certificates – Defined Benefit Pension||$560 per annum||Deducted at the time an actuarial certificate is sought from the actuary to complete a fund’s financials – will be dependant on the timing of preparation and completion of the annual financial statements and tax return.|
|ADHOC FEES IF AND WHEN REQUIRED|
|Annual Company Maintenance||$275 per annum||Deducted on completion of preparation of ASIC review documents (date of the anniversary of the company’s establishment).|
|Trust Deed of Amendment||$595||Billed and deducted upon completion of a change to the Trust Deed, as requested by the Trustee or in accordance with changes to legislative requirements from time to time.|
|Pension Administration||$265 per annum||Deducted annually in July or at the time of transfer.|
|Pension Commencement||$620 per pension||Deducted upon completion of commencing the pension.|
|Pension Consolidation||$375 per pension||Deducted upon consolidation of the pension.|
|Lump Sum Withdrawal Members under 60||$195||Deducted upon completion of the Lump Sum Withdrawal.|
|Lump Sum Withdrawal Members over 60||$110||Deducted upon completion of the Lump Sum Withdrawal.|
|GST Registered Fund||$295 per annum||Deducted annually in July or at the time of transfer/establishment.|
|SMSF Fund Windup||$1100||Deducted upon receipt of a request from the Trustee to officially wind up the self managed super fund with the ATO.|
|LIMITED RECOURSE BORROWING ARRANGEMENT|
|LRBA Administration Fee||$275||Billed and debited upon setup.|
|Corporate Bare Trustee Establishment||$895||Billed and debited upon setup.|
|Related Party Finance Agreement||$1600||Deducted upon completion of establishing LRBA. Fees stated for limited recourse borrowing arrangements apply to standard arrangements. More complex arrangements will attract higher fees and charges.|
|Commercial Lending Agreement||$1200||Deducted upon completion of establishing LRBA. Fees stated for limited recourse borrowing arrangements apply to standard arrangements. More complex arrangements will attract higher fees and charges. The fees do not include bank fees.|
|Audit Management Letter||$190||Issued where an SMSF has a compliance breach, payable on completion of audit.|
|Audit Contravention and Management Letter||$290||Issued where an SMSF has breached a SIS regulation and the auditor is required to report to the ATO, payable on completion of audit.|
|Any Other Services||By Quote|
Click here for the printable version of the fee table.