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babyboon 发表于 2012-10-5 12:20 
如果smsf里面的钱全用来买房子了 而且又不在澳洲工作 没有super了 可以关掉这个smsf么? ...
You can not withdraw money from your SMSF until you reached your retirement age, unless you left this country permanently. You would have to sign a special form for that. That meant you can not switch off your fund if there's still some money or assets under the fund.
You must let your accountant to prepare superannuation account for audit, and to let your super fund tax return be lodged on time every year. Otherwise, you would have to pay the highest marginal tax rate instead of 15% if your super fund is become a non-complying superfund.
Normally, it would be better for someone who already had more than $1m in existing superfund, then transferred to set up a SMSF Fund. Otherwise, it's not worth to run a SMSF due to the running cost of SMSF, auditor's fees & tax accountant's fees plus all other possible fees & expenses.
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