What documents your SMSF needs

These are the records we need to keep your fund compliant and to complete an efficient annual audit. Some are provided once and kept on file for the life of the fund; the rest are provided each year, after 30 June, so the financial statements, tax return and independent audit can be finished without back-and-forth. The independent audit is billed separately on completion — currently $395 + GST ($434.50 total).

This is general information about our administration process, not financial or tax advice.

Permanent documents

Provided once and kept on file.

Trust deed and any deed amendments (executed copies)
Sets out the fund's rules — the auditor checks every decision against it.
ASIC certificate of registration or company extract (corporate trustee)
Confirms the trustee company exists and who its directors are.
Member and trustee identity documents
Required before we can act for you, and kept for seven years.
Original establishment documents (application to register, election to be regulated)
Proves the fund was set up correctly and is a regulated super fund.
Investment Strategy & Objectives
Sets out how the fund will invest to meet members' retirement objectives — required under the SIS Act and reviewed by the auditor each year.
Trustee Declaration (ATO NAT 71089)
Confirms each trustee understands their duties — required within 21 days of becoming a trustee and kept for 10 years.
Download the ATO form
Tax agent authority (signed)
Appoints us as the fund's registered tax agent — signed in the onboarding wizard and kept on file.
Death benefit nominations
Tells the trustees who a member's benefit goes to, and keeps the nomination valid.
TFN and ABN registration documents
Needed to lodge the fund's return and to match ATO records.

Annual documents

Provided each year for the audit.

Bank statements covering the full financial year, for every fund account
Every transaction in the accounts is reconciled against these.
Contract notes and confirmations for any assets bought or sold
Establishes cost base and the gain or loss on each disposal.
Dividend and distribution statements
Confirms income and franking credits claimed in the return.
Rental income and expense records, and lease agreements (if the fund owns property)
Substantiates property income and deductions, and shows the tenancy is at arm's length.
Property or unlisted asset valuations, where required
Assets must be reported at market value each year for the audit to sign off.
Actuarial certificate (if the fund is paying a pension)
Supports the exempt current pension income claimed.
Signed minutes for retirement phase pension commencement (if a pension has commenced)
Trustee minutes recording the decision to commence a pension, including the pension type, start date and amount — required to support the fund's tax-exempt pension income.
Signed trustee minutes and resolutions for the year
Records the decisions the trustees made, as the deed and the law require.
Investment strategy — confirmation it was reviewed during the year
A documented annual review is a legal requirement the auditor tests.
Any new or updated death benefit nominations
Keeps the fund's records current and the nomination effective.
Insurance policy documents (if the fund holds insurance)
Shows the cover is held by the fund and premiums are correctly treated.
Details of contributions and rollovers received during the year
Contributions must be allocated to the right member and within the caps.
Details of any pensions commenced, varied or stopped during the year
Drives minimum pension testing and the fund's tax position.

Not with Reign yet?

Establish a new fund with us, or move the administration of the fund you already have. Either way you'll get this checklist inside your account, with somewhere to upload each item.

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