SMSF comparison

SMSF vs Rest: which costs less in 2026?

By easySMSF, SMSF Specialist Team · Updated

Rest is the retail-industry hybrid serving 1.8M+ Australians. Its 'Member Tailored' platform offers some direct share access — but as with every industry fund, you don't actually own the underlying assets or set the strategy.

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The short answer

Rest charges a percentage of your balance, so your fee grows with your super. easySMSF charges a fixed $139 a month with the independent audit included. Past roughly $196,000 in combined member balances, the SMSF is the cheaper fund — about $2,582 a year cheaper at $500,000.

Rest all-in fee
~0.85% /yr
easySMSF admin
$1,668 /yr fixed
Break-even balance
$196,000
Audit included · no lock-in · fully paperless

How the costs compare

Rest charges around 0.85% per year on the default Core Strategy option (core strategy option, all-in.). That percentage applies to your entire balance — so the dollar cost rises every year as your fund grows.

easySMSF charges a fixed $139 a month for full SMSF administration, tax and the independent audit. Because the fee never scales with assets, the effective percentage you pay falls every year the fund grows. The crossover — where an SMSF starts costing less than Rest in absolute dollars — sits at roughly $196,000 in combined member balances.

Beyond cost, the bigger story is what you can actually hold. Rest restricts you to pre-built investment options (and at best a 'member direct' platform with asset-class caps). An SMSF lets you hold direct ASX and global shares, residential and commercial property, ETFs, term deposits, bullion and crypto — all in the fund's own name.

  • Rest default fee: ~0.85% per year on your full balance
  • easySMSF fee: fixed monthly — shrinks as a percentage as your balance grows
  • Crossover balance: about $196,000 combined
  • Rest pro: Long history; broad membership; stable default returns
  • Rest pro: Member Tailored allows ASX 300 + ETFs
  • Rest pro: Low admin fee on small balances
  • Rest limit: Percentage fees compound aggressively above $200k
  • Rest limit: Single-share concentration capped at 20%
  • Rest limit: No direct property, no LRBA, no crypto, no global brokerage

Rest fees vs easySMSF at different balances

Rest charges roughly 0.85% a year on the Core Strategy option, so the dollar cost climbs with your balance. easySMSF charges a fixed $139 a month ($1,668 a year) covering administration, tax and the independent audit — the same figure whether the fund holds $200,000 or $2 million.

Estimated annual fees: Rest Super compared with easySMSF fixed-fee SMSF administration
Combined balanceRest (~0.85%)easySMSF (fixed)Difference a year
$200,000$1,700$1,668$32 cheaper with an SMSF
$400,000$3,400$1,668$1,732 cheaper with an SMSF
$600,000$5,100$1,668$3,432 cheaper with an SMSF
$1,000,000$8,500$1,668$6,832 cheaper with an SMSF

Estimates only. Rest figures use publicly disclosed core strategy option, all-in. easySMSF figures exclude the one-off setup fee and any ASIC annual review fee for a corporate trustee. Insurance premiums are not included on either side.

The crossover sits at about $196,000 in combined member balances. Below that, Rest generally costs less in absolute dollars. Above it, the fixed fee wins and the gap widens every year the balance grows. Two members pooling their balances reach that point roughly twice as fast — run your own numbers in the SMSF fee calculator.

What you can hold: Rest vs an SMSF

Rest's member-directed option, Member Tailored / Choice, covers A menu of pre-mixed and single-sector options plus limited direct ASX 300 and ETF access. No direct property, no borrowing, no offshore brokerage.

Investment options available in Rest Super compared with an SMSF
Investment or featureRestSMSF with easySMSF
Direct ASX sharesVia Member Tailored / Choice, ASX 300 onlyAny listed ASX security, no concentration cap
International sharesOnly through pooled international optionsDirect global brokerage in the fund's own name
Residential propertyNot availableYes, held directly by the fund
Commercial / business real propertyNot availableYes, and it can be leased to your own business at market rates
Borrowing (LRBA)Not availableYes, under a limited recourse borrowing arrangement
Term deposits and cashAvailable via Member Tailored / ChoiceAny bank, any term, chosen by the trustees
Who owns the assetsThe fund's pooled trust — you hold unitsYour fund, in its own name, with you as trustee
InsuranceAutomatic group cover, no underwriting for default coverArranged separately and underwritten before you switch
Fee basisAbout 0.85% of your balance, every yearFixed $139 a month regardless of balance

How Rest and an SMSF typically compare

Members commonly stay with Rest when

you want a simple, low-touch default option and do not intend to choose individual investments.

Members commonly consider an SMSF when

you want to own the underlying assets outright, hold business real property, or control exactly when capital gains are realised.

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).

How to move from Rest to an SMSF

  1. 1

    Sort your insurance first

    If you hold life, TPD or income protection inside Rest, apply for replacement cover and have it accepted in writing before anything moves. Rolling out first can leave you uninsured, and cover is not always reissued if your health has changed.

  2. 2

    Establish the fund and trustee structure

    We prepare the trust deed, lodge the ABN and TFN applications on your behalf as your agent, coordinate the bank account and, for a corporate trustee, lodge the special purpose company application with ASIC. The one-off fee covers our professional work; government charges are separate.

  3. 3

    Document the investment strategy

    The ATO requires a written strategy covering risk, diversification, liquidity, and whether the fund holds insurance for members. We provide a template and review it with you.

  4. 4

    Roll over from Rest via SuperStream

    Once the fund is registered and shows on Super Fund Lookup, the rollover request is submitted electronically. Rest generally releases the balance within a few business days of a valid SuperStream request.

  5. 5

    Redirect contributions and start investing

    Give your employer the fund's new details, then invest according to the strategy. From there we handle the accounts, the annual return and the independent audit on a fixed monthly fee.

Most funds are registered and ready to receive a rollover within a few days — see the full SMSF setup timeline or read how SuperStream rollovers work.

Frequently asked questions

Ready to set up your SMSF?

Fixed monthly fee, audit included, fully paperless.

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).