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SMSF Trustee Responsibilities: Rules and obligations | Heffron

Written by Meg Heffron | Apr 30, 2026 8:23:32 AM

SMSF trustees have practical jobs to do as well as specific obligations under the super rules. As trustee you’ll be responsible for:

  • choosing your fund’s investments;
  • deciding who can join your fund;
  • lodging an annual return (which includes a tax return);
  • keeping records;
  • taking contributions and making payments to members or their beneficiaries when they’re entitled to them; and
  • arranging insurance if necessary.