Our Fees
All fees quoted are inclusive of GST and apply where you utilise SuperGuardian for the ongoing administration of your SMSF. If you would like to utilise us only for a specific purpose (i.e. SMSF establishment only) please phone us on 1300 787 576.
SMSF Establishment
Individual Trustees $760
Corporate Trustee $1,690*
*Includes SMSF establishment and company incorporation.
Ongoing Fees
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 administered 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 | $1,744 |
| 11 – 20 investments | $2,455 |
| 21 – 30 investments | $3,018 |
| 31 – 40 investments | $3,614 |
| 41- 50 investments | $4,593 |
| 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 in our Client Information Pack.
| Compliance | Fee (Incl GST) |
|---|---|
| SMSF Audit | $550 |
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 |
| Limited Recourse Borrowing Arrangement | 3 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 | $760 | Billed when established, debited once the SMSF has available funds. We may request payment up front. |
| Establish a Company to act as a Corporate Trustee | $930 | Inclusive of ASIC fees. 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. |
| ANNUAL FIXED FEES – IF REQUIRED | ||
| Pension Administration | $280 per annum | Deducted annually in July or at the time of transfer. |
| Annual Company Maintenance (special purpose trustee) | $290 per annum | Inclusive of ASIC fees. Deducted on completion of preparation of ASIC review documents (date of the anniversary of the company’s establishment). |
| GST Registered Fund | $310 per annum | Deducted annually in July or at the time of transfer/establishment. |
| Actuarial Certificates – Account Based Pension | $300 per annum | Deducted at the time an actuarial certificate is sought from the actuary to complete a fund’s financials – will be dependent on the timing of preparation and completion of the annual financial statements and tax return. |
| Actuarial Certificates – Defined Benefit Pension | $590 per annum | Deducted at the time an actuarial certificate is sought from the actuary to complete a fund’s financials – will be dependent on the timing of preparation and completion of the annual financial statements and tax return. |
| QROPS Administration | $230 per annum | Deducted annually in July. |
| ADHOC FEES IF AND WHEN REQUIRED | ||
| Trust Deed Amendment | $410 | 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 Commencement | $580 per pension | Deducted upon completion of commencing the pension. |
| Pension Consolidation or Additional Pension | $390 per annum | Deducted upon consolidation of the pension. |
| Pension Commutation | $210 | Deducted upon completion of the Lump Sum Withdrawal. |
| SMSF Fund Windup | $1150 | Deducted upon receipt of a request from the Trustee to officially wind up the self managed super fund with the ATO. |
| Transfer Balance Account Reportable Event | $60 per event | Deducted upon lodgement of Transfer Balance Account Report. |
| LIMITED RECOURSE BORROWING ARRANGEMENT | ||
| Corporate Bare Trustee Establishment | $930 | Inclusive of ASIC fees. Deducted upon completion of establishing LRBA (includes LRBA setup, SMSF Custodian and related party). 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. |
| Related Party Finance Agreement | $1670 | Inclusive of ASIC fees. Deducted upon completion of establishing LRBA (includes LRBA setup, SMSF Custodian and related party). 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. |
| Commercial Lending Agreement | $1260 | Inclusive of ASIC fees. Deducted upon completion of establishing LRBA (includes LRBA setup, SMSF Custodian and related party). 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. |
| Annual Company Maintenance (standard trustee company) | $490 | Inclusive of ASIC fees. Deducted on completion of preparation of ASIC review documents (date of the anniversary of the company’s establishment). |
| COMPLIANCE BREACHES | ||
| Audit Management Letter | $200 | Issued where an SMSF has a compliance breach, payable on completion of audit. |
| Audit Contravention and Management Letter | $300 | 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.