All fees quoted are inclusive of GST and apply where you utilise SuperGuardian for the ongoing administration of your SMSF.
Individual Trustees $650
Corporate Trustee $1,450*
*Includes SMSF establishment and company incorporation.
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||$1,820|
|11 – 20 investments||$2,560|
|21 – 30 investments||$3,160|
|31+ 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)|
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, Term Deposit, Life Insurance, Listed Investment (Shares, Units, Managed Funds)||1 asset|
|Units in Unlisted Managed Fund||2 assets|
|Limited Recourse Borrowing Arrangement||3 assets|
|Wrap Accounts (with Audit Report)||5 assets|
|Shares in Private Companies, Property, Derivatives/Options, Instalment Warrant Arrangement, Artwork & Other Assets||subject to negotiation|
Additional Fees and Charges
|Additional Fees||Amount (inc GST)||How and when paid|
|ANNUAL FIXED FEES – IF REQUIRED|
|Pension Administration||$300||Deducted annually in July or at the time of transfer.|
|GST Registered Fund||$300||Deducted annually in July or at the time of transfer/establishment.|
|Annual Company Maintenance (special purpose trustee)||$290||Inclusive of ASIC fees. Deducted on completion of preparation of ASIC review documents (date of the anniversary of the company’s establishment).|
|Annual Company Maintenance (standard trustee)||$490||Inclusive of ASIC fees. Deducted on completion of preparation of ASIC review documents (date of the anniversary of the company’s establishment).|
|Actuarial Certificates –|
Account Based Pension
|$290||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
|$550||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||Deducted annually in July or at the time of transfer.|
|Segregated Assets||$550||Deducted annually in July or at the time of transfer.|
|ADHOC FEES IF AND WHEN REQUIRED|
|Trust Deed Amendment||$400||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||$550||Deducted upon completion of commencing the pension.|
|Pension Commutation or Lump Sum Withdrawal||$200||Deducted upon completion of commutation or the Lump Sum Withdrawal.|
|SMSF Fund Windup||$1450||Deducted upon receipt of a request from the Trustee to officially wind up the SMSF.|
|LIMITED RECOURSE BORROWING ARRANGEMENT|
|Bare Trust for Related Party loan||$1600||Deducted upon completion of establishing LRBA (includes LRBA setup, SMSF Custodian and related party loan agreement). Fees stated apply to standard arrangements only and do not include bank fees.|
|Bare Trust for Commercial loan||$1200||Deducted upon completion of establishing LRBA (includes LRBA setup, SMSF Custodian and related party loan agreement). Fees stated apply to standard arrangements only and do not include bank fees.|
|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.