Investment strategies for SMSFs remain a key focus of the ATO. They have provided guidance for their expectations in relation to a trustee’s investment strategy process and documentation.
One of your responsibilities as a trustee is to manage the fund’s investments while ensuring that investment holdings align with the fund’s investment strategy. SMSF trustees are also required by law to document the investment strategy for the making and holding of investments.
At a minimum, the investment strategy must consider risk, return, liquidity, diversification, ability to discharge liabilities and insurance.
Need assistance with your SMSF? Watch our information session recording below, assess the SMSF investment strategy review options on this page, and contact us for assistance.