05/08/2026
Corporate Trustees: Why Nearly 9 in 10 New SMSFs Choose This Structure
According to the Australian Taxation Office's latest SMSF Annual Statistics Overview, nearly 9 in 10 new SMSFs established during the 2024 - 25 financial year were set up with a corporate trustee. This highlights the continued preference for corporate trustee structures when establishing a new SMSF.
While both individual and corporate trustee structures are permitted under the superannuation legislation, each has different administrative and governance considerations.
Some of the practical characteristics commonly associated with a corporate trustee structure include:
- Administrative efficiency
When members join or leave an SMSF, there is generally less need to update the legal ownership of fund assets, helping simplify ongoing administration.
- Structural stability
A company continues to exist even as directors change, which can simplify trustee succession and changes in fund membership over time.
- Clear governance structure
A corporate trustee provides a separate legal entity to act as trustee of the fund, creating a clear distinction between the SMSF and its members.
The appropriate trustee structure will always depend on a client's individual circumstances and objectives and should be considered in consultation with their professional adviser.
At SuperGuardian, we administer SMSFs with both individual and corporate trustee structures, supporting Advisers and their clients with compliant, efficient administration throughout the life of the fund.
If you are looking to establish a new SMSF, our simple online four step application process makes it easy to get started.
Start your application today: https://lnkd.in/ggzUHUea
Source: Australian Taxation Office, SMSF Annual Statistics Overview 2024 - 25 https://lnkd.in/gxGNQk2Y
