SMSF structure
SMSF corporate trustee: costs and when to use one
A corporate trustee for your SMSF is a single special-purpose Pty Ltd whose only job is to act as trustee of the fund. It costs slightly more to set up than individual trustees, but the long-term admin savings — especially when members change or property is involved — are why most SMSF specialists recommend it as default.
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Corporate trustee vs individual trustees
With individual trustees, every asset the SMSF holds (bank accounts, share registries, property titles) is held in the joint names of every member. When a member is added, removed, or passes away, you have to re-register every single asset — a real cost in time, broker fees, and legal fees, particularly if the fund holds property.
A corporate trustee removes that problem. The Pty Ltd is the legal owner of every asset, and members are simply added or removed as directors of the trustee company. There's also a cleaner separation between fund assets and personal assets, which matters for liability and audit purposes.
A special-purpose super trustee company has a lower annual review fee than a standard Pty Ltd. The $1,699 corporate trustee setup price includes the $636 ASIC company registration fee for the company.
- Special-purpose Pty Ltd — sole purpose is acting as SMSF trustee
- Reduced annual company review fee compared with a standard company
- Cleaner audit and asset segregation, particularly for SMSFs holding property
- Members come and go as company directors — no asset re-registration required
- Special-purpose company documents prepared for you
- Simplest structure for a single-member SMSF (sole director Pty Ltd) — individual trustees would need a second trustee
Frequently asked questions
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General advice warning
Figures shown are illustrative only and based on the inputs and assumptions you provide. They are general information, not personal financial product advice. Consider your objectives, financial situation and needs, and seek personal advice from a licensed financial adviser before acting. easySMSF does not hold an Australian Financial Services Licence (AFSL).