Australian SMSF QROPS | UK Pension Transfers to Australia

Australian SMSF QROPS | Transferring a Pension to Australia

In September, 2016, the Australian government has released an amended Australian superannuation package and how it pertains to transfers from UK pension to Australian SMSF QROPS compliant superannuation funds.

Once legislated, most measures will take effect from 1st July, 2017. There are still many unanswered questions around the actual operation of many of the new rules. We await the draft legislation for further details.

Note: these changes are not yet legislated and still have to be introduced to, and make it through, Parliament.

Please read here for the latest news and updates regarding QROPS Australia.

Australian QROPS SMSF Deeds Now Amended

Australian QROPS SMSF deeds have now been amended to comply with HMRC’s age test requirement, i.e. that the pension member cannot access his pension scheme before the age of 55. In order to comply, the Australian SMSF’s had to only allow pension transfers in for members who are over the age of 55 and under the age of 74.

Australian SMSF QROPS Rules

These are the new Australian SMSF QROPS compliant rules for 2016/17.

• You can transfer $540,000 into an Australian SMSF QROPS as long as you are over 55 years of age and below 74. This must be done before 30th June 2017, otherwise you can transfer in much less, only $100,000 per year
• If you are under 55 years of age, there are other options to get your UK pension out of the UK tax net and into Australian Dollars or into GBP, but with a wider choice of investments, please contact us for details
• After 30th June 2017, you can only bring in $100,000 Australian dollars per year which can be brought forward 3 years. So, if you want to transfer to an Australian SMSF QROPS, I would seek advice immediately, as it takes up to six months for a QROPS transfer and you can transfer in $540,000 or approximately 300k GBP right now, but after June 30th, 2017, you would only be able to bring in 175k GBP in one go.
• The lifetime cap is $1,600,000. This is the maximum you can contribute into an Australian Superannuation scheme

Australian SMSF QROPS Super Funds Rules in Detail

Non-concessional contributions (NCCs)

From 1 July 2017:

• the annual non-concessional contributions (NCC) cap will be reduced from $180,000 per year to $100,000 per year
• individuals under age 65 will be eligible to bring forward 3 years ($300,000) of NCCs
• individuals with a total superannuation balance of more than $1.6 million will be unable to make NCCs.
• $1.6 million eligibility threshold; this is the maximum that can be contributed to an Australian SMSF QROPS

The $1.6 million eligibility threshold will be tested from 30th June of the previous financial year.

This means if the individual’s balance at the start of the financial year is more than $1.6 million they will not be able to make any further non-concessional contributions.

Individuals with balances close to $1.6 million will only be able to bring forward the annual cap amount for the number of years that would take their balance to $1.6 million.

Under transitional arrangements, if an individual has not fully used their NCC bring-forward cap before 1 July 2017, the remaining bring forward amount will be reassessed on 1 July 2017 to reflect the new annual caps.

The $1.6 million eligibility cap will be indexed in $100,000 increments in line with the consumer price index (CPI), i.e. the same as the $1.6 million pension cap.
Broadly commensurate treatment will apply to members of defined benefit schemes.

The Work Test

As currently, the work test will continue to apply for individuals aged between 65 and 74. This was previously proposed to be removed.
Individuals aged between 65 and 74 will be eligible to make annual NCCs of $100,000 from 1 July 2017 if they meet the work test (employed for 40 hours in any 30 consecutive days), but cannot use the bring forward option.

Australian Super Examples (provided by the Australian Government)

Example 1 – bring-forward rule

Kylie’s (age 58) superannuation balance is $500,000. She sells an investment property and makes a $200,000 NCC in October 2017.

As Kylie has triggered the bring-forward option, she can make a further $100,000 NCC in 2018/19.

Kylie’s NCCs would reset in 2020/21 and she could make further contributions from then.

Example 2 – bring-forward rule

Molly (age 40) has a superannuation balance of $200,000.

In September 2016, she receives an inheritance of $250,000, which she contributes to superannuation, triggering the $540,000 3-year bring forward option.

From 1 July 2017, Molly can make a $110,000 NCC in 2017/18 and $20,000 in 2018/19. She can then access the new bring forward option from 2019/20 and contribute up to $300,000 in NCCs.

Note: This may mean an individual under age 65 in 2016/17 can trigger the current bring-forward option (subject to eligibility) and contribute an entire $540,000 in NCCs. It is unclear exactly how the remaining bring forward cap will apply from 1 July 2017 where less than $540,000 is contributed.

Example 3 – work test

Gary (age 72) a retiree, works around 40 hours in September every year and has a superannuation balance of $450,000.

As Gary meets the work test, he can make a $100,000 NCC in 2017/18.

However, as Gary is over age 65 he cannot access the 3-year bring forward option.

Example 4 – $1.6 million eligibility threshold

Eamon (52) has a total superannuation balance of $1.45 million. He can make a $200,000 NCC in 2017/18.

He cannot access the full 3-year bring forward option as this would take his balance over $1.6 million.
Eamon would also not be able to make any further NCCs.

Capital Gains Tax (CGT) Cap

Note: These are general rules for Australian Superannuations, nothing to do with Australian SMSF QROPS

Separate to the NCC cap, the current CGT cap of $1,415,000 (2016/17) continues to apply for small business owners.
Concessional contributions (CCs), contributions tax and catch up CCs

The annual concessional contributions (CCs) cap will be reduced to $25,000 (currently $30,000 and $35,000 if age 50 or over) from 1 July 2017 for all individuals.

The cap will index in line with Average Weekly Ordinary Time Earnings (AWOTE).

Individuals with adjusted taxable income of $250,000 (currently $300,000) will incur 30% tax on their concessional super contributions from 1 July 2017.

Catch-up Concessional Contributions (CC’s)

This measure has been pushed out a further 12 months.

From 1 July 2018, unused CC cap amounts can be carried forward over 5-year periods accrued from 1 July 2018 where total super balance is under $500,000.

Example 5 – catch-up CCs

Anne has a superannuation balance of $200,000 but did not make any concessional superannuation contributions in 2018/19 as she took time off work to care for her child.
In 2019/20 she has the ability to contribute $50,000 into superannuation ($25,000 under the annual concessional cap and $25,000 from her unused 2018/19 cap which has been rolled over).

Tax deduction for personal super contributions

Individuals under age 75 and not just the wholly or substantially self-employed will be able to claim a tax deduction for their personal super contributions from 1 July 2017. This means more people will be able to make concessional contributions and it provides an alternative to salary sacrifice.

Example 6 – tax deduction for personal contributions

Chris has started his own online merchandise business but continue to work part-time at an accounting firm earning
$10,000 as his business is growing.

His business earns $80,000 in his first year and he would like to contribute $15,000 of his $90,000 income to his
superannuation.

Chris could claim a tax deduction for his $15,000 of superannuation contributions.
$1.6 million pension cap

A $1.6 million cap will apply on the amount that can be transferred into the superannuation pension phase from 1 July 2017.

There will be no restriction on subsequent earnings.

Accumulated super in excess of $1.6 million can be retained in a member’s accumulation account (with earnings taxed at 15%) or moved outside super.

The cap will index in $100,000 increments in line with the consumer price index (CPI) and is expected to be around $1.7 million in 2020/21.

Australian SMSF QROPS List

[table] A & P Tedder Super Fund , Australian SMSF QROPS
A Bedford Superannuation Fund , Australian SMSF QROPS
AC & SD Rawnsley SMSF , Australian SMSF QROPS
AER (Plus 55) Super Fund , Australian SMSF QROPS
AFT Superannuation Fund , Australian SMSF QROPS
AKMD Superannuation Fund , Australian SMSF QROPS
Amblin Superfund , Australian SMSF QROPS
Andrew Barton Superannuation Fund , Australian SMSF QROPS
Anjala Super Fund , Australian SMSF QROPS
APPP over 55 Super Fund , Australian SMSF QROPS
ARTAYLOR Superfund , Australian SMSF QROPS
ASR UKPension Superfund , Australian SMSF QROPS
Australian Defence Force Superannuation Scheme , Australian SMSF QROPS
Australian Superannuation Fund , Australian SMSF QROPS
Axela Super Fund , Australian SMSF QROPS
B & N Greer Super Fund , Australian SMSF QROPS
Bailey Super Fund , Australian SMSF QROPS
Bakersinaus Superannuation Fund , Australian SMSF QROPS
Barker Gold Coast Super Fund , Australian SMSF QROPS
Barnwell Superannuation Fund , Australian SMSF QROPS
Bastian-Lee Super Fund , Australian SMSF QROPS
Baxter Superannuation Fund , Australian SMSF QROPS
Bazncaz Superannuation Fund , Australian SMSF QROPS
Bell Heather Super Fund , Australian SMSF QROPS
Ben & Ollie Superannuation Fund , Australian SMSF QROPS
Beverley Family Superannuation Fund , Australian SMSF QROPS
Bigboi Superannuation Fund , Australian SMSF QROPS
Biggs Cook Superannuation Fund , Australian SMSF QROPS
Bixie Retirement Fund , Australian SMSF QROPS
Boehm Superannuation Fund , Australian SMSF QROPS
Boogie Bear Superannuation Fund , Australian SMSF QROPS
Boucker Superannuation Fund , Australian SMSF QROPS
Breakey Family Super , Australian SMSF QROPS
Brennan RSF , Australian SMSF QROPS
Bridge Over Troubled Waters Retirement Fund , Australian SMSF QROPS
Broadie Bonus Superannuation Fund , Australian SMSF QROPS
Brookfield Super Fund , Australian SMSF QROPS
Brown Superannuation Fund , Australian SMSF QROPS
Burge SMSF Pty Ltd ATF Burge Superannuation Fund , Australian SMSF QROPS
Burr Superannuation Fund , Australian SMSF QROPS
C & C Purchase Superannuation Fund , Australian SMSF QROPS
C & L Gifford Superannuation Fund , Australian SMSF QROPS
C & M Rowlands (Vic) Super Fund , Australian SMSF QROPS
C.P. Eapen Superannuation Fund , Australian SMSF QROPS
Calibre Superannuation Fund , Australian SMSF QROPS
Callar Super Fund No1 , Australian SMSF QROPS
Calnan Super Fund , Australian SMSF QROPS
Cardwell 55 Plus Super Fund , Australian SMSF QROPS
Caroline Luke Superannuation Fund , Australian SMSF QROPS
Carson SMSF Pension Fund , Australian SMSF QROPS
Caskie Family Super Fund , Australian SMSF QROPS
CatrionaPallett Superannuation Fund , Australian SMSF QROPS
Cayford Family Superannuation Fund , Australian SMSF QROPS
Cheers Barclays Superannuation Fund , Australian SMSF QROPS
Chesapeake Super Fund , Australian SMSF QROPS
Cheverall Pty Ltd ATF the Cheverall Superannuation Fund , Australian SMSF QROPS
Clarke Davies Super Fund , Australian SMSF QROPS
Clarke Family Super Fund , Australian SMSF QROPS
Cliff Forde 55plus Superannuation Fund , Australian SMSF QROPS
CLQ Superannuation Fund , Australian SMSF QROPS
Cohen ROPS Super Fund , Australian SMSF QROPS
Colleer and Mclaren Superannuation Fund , Australian SMSF QROPS
Commonwealth Superannuation Scheme (CSS) , Australian SMSF QROPS
Conrad J Soutart Superannuation Fund , Australian SMSF QROPS
Courtney & Phadke Superannuation Fund , Australian SMSF QROPS
Coyne Supperannuation Fund , Australian SMSF QROPS
CP Hoy Superannuation Fund , Australian SMSF QROPS
CP Lockwood Super Fund , Australian SMSF QROPS
Crossland Over 55 Super Fund , Australian SMSF QROPS
CS & JM Baxter (QLD) Super Fund , Australian SMSF QROPS
Cundale Super Fund , Australian SMSF QROPS
D Hodson Superannuation Fund , Australian SMSF QROPS
Dane Super Fund , Australian SMSF QROPS
David Tudor Evans Super Fund , Australian SMSF QROPS
Davies Super Fund , Australian SMSF QROPS
DB65 Superfund , Australian SMSF QROPS
Dean Gale Super Fund , Australian SMSF QROPS
Deeny Superannuation Fund , Australian SMSF QROPS
Desiree Superfund , Australian SMSF QROPS
Devonport Super Fund , Australian SMSF QROPS
DJ & J Heeley Over 55 Super Fund , Australian SMSF QROPS
DJB Super Fund , Australian SMSF QROPS
DMWSF Superannuation Fund , Australian SMSF QROPS
Doumani Family Superannuation Fund , Australian SMSF QROPS
Downes Family Super Fund , Australian SMSF QROPS
DP & LJ Rees Superfund , Australian SMSF QROPS
Duggan Thomas Superannuation Fund , Australian SMSF QROPS
Duma Superannuation Fund , Australian SMSF QROPS
Edlynros SMSF , Australian SMSF QROPS
EE Super Fund , Australian SMSF QROPS
Eels Riley Fund , Australian SMSF QROPS
Ellerbrook Super Fund , Australian SMSF QROPS
Elliot Family Super Fund (Over 55) , Australian SMSF QROPS
Emilia Super Fund , Australian SMSF QROPS
England Superannuation Fund , Australian SMSF QROPS
Evernew Superannuation Fund , Australian SMSF QROPS
Ewing Family Superannuation Fund , Australian SMSF QROPS
F Goldstein Super Fund , Australian SMSF QROPS
Final Curve Self Managed Superannuation Fund , Australian SMSF QROPS
Finch Over 55’s Superannuation , Australian SMSF QROPS
Frejya Superannuation Fund , Australian SMSF QROPS
Fulmar Fund , Australian SMSF QROPS
G Collier (55 plus) Super Fund , Australian SMSF QROPS
G D Kewley Super Fund , Australian SMSF QROPS
G.Graham Super Fund , Australian SMSF QROPS
Gaskell over 55 smsf , Australian SMSF QROPS
Gemmstead Superannuation Fund , Australian SMSF QROPS
GHC4 Superfund , Australian SMSF QROPS
Gilkes-Cox Super , Australian SMSF QROPS
Gilsenan Superannuation Fund , Australian SMSF QROPS
Glendinning Family Super Fund , Australian SMSF QROPS
Glenmaddie Superannuation Fund , Australian SMSF QROPS
Godley Family Super Fund , Australian SMSF QROPS
Goldsack Superannuation Fund , Australian SMSF QROPS
Gooding 2016 SMSF , Australian SMSF QROPS
Goodwin Super Fund , Australian SMSF QROPS
Gordon T Low Superannuation Fund , Australian SMSF QROPS
Gorgeon Super Fund , Australian SMSF QROPS
Gould Family Superannuation Fund , Australian SMSF QROPS
Grant Leith Super Fund , Australian SMSF QROPS
Green & 55 Super Fund , Australian SMSF QROPS
Green 55 plus Superannuation Fund , Australian SMSF QROPS
Groom Family Super Fund , Australian SMSF QROPS
H McIvor Superannuation Fund , Australian SMSF QROPS
Hall Saxby Age 55 Plus Superfund , Australian SMSF QROPS
Harvey Smith Family Super Fund , Australian SMSF QROPS
Heanor Super Fund , Australian SMSF QROPS
Hedge Super Fund , Australian SMSF QROPS
Hermisuper Pension Fund , Australian SMSF QROPS
Ho & Tanaka Over 55 Superfund , Australian SMSF QROPS
Houghtons Super Fund , Australian SMSF QROPS
Hunt976 Super Fund , Australian SMSF QROPS
HZD Superannuation Fund , Australian SMSF QROPS
Ian & Sheila Sinclair Super Fund , Australian SMSF QROPS
Ian Heap SMSF , Australian SMSF QROPS
I Michie Superannuation Fund , Australian SMSF QROPS
Ingleside Investments Superannuation Fund , Australian SMSF QROPS
Intrepid Superannuation Fund , Australian SMSF QROPS
Irvine-Brown Superannuation Fund , Australian SMSF QROPS
J & G Davies Superannuation Fund , Australian SMSF QROPS
J & N Bradshaw Superannuation Fund , Australian SMSF QROPS
J & V Jamieson SMSF Pty Ltd ATF Jamieson Super Fund , Australian SMSF QROPS
J Brand Super Fund , Australian SMSF QROPS
J Jurewicz Superannuation , Australian SMSF QROPS
JA & SM Cannon Pty Ltd as Trustee for Cannons Super Fund , Australian SMSF QROPS
Jacobson Family Superannuation Fund , Australian SMSF QROPS
Jane Raymond Superannuation Fund , Australian SMSF QROPS
Jaques Family SMSF , Australian SMSF QROPS
Jay Gee Superannuation Fund , Australian SMSF QROPS
JBlack55 Super Fund , Australian SMSF QROPS
JD Martinez Age 55 Plus Super Fund , Australian SMSF QROPS
JDavies55 , Australian SMSF QROPS
Jenkins McGrath Super Fund , Australian SMSF QROPS
JGG (No1) Superfund , Australian SMSF QROPS
JISE Super Fund , Australian SMSF QROPS
JLSAGLYNN 55 SMSF , Australian SMSF QROPS
JM & G Lunn Superannuation Fund , Australian SMSF QROPS
JM Pflaum Super Fund , Australian SMSF QROPS
John McNally (55 plus) Super Fund , Australian SMSF QROPS
Johnston Family Super Fund , Australian SMSF QROPS
Johnstone Davies Super Fund , Australian SMSF QROPS
Jones Superannuation Fund , Australian SMSF QROPS
Jovcic (Plus 55) Super Fund , Australian SMSF QROPS
JRB Leventhorpe Family Super Fund , Australian SMSF QROPS
Juliet Ashworth Superannuation Fund , Australian SMSF QROPS
Kafue Superannuation Fund , Australian SMSF QROPS
KCWilliams Plus 55 Super Fund , Australian SMSF QROPS
Keenan Family Superannuation Fund , Australian SMSF QROPS
Kelly Superannuation Fund , Australian SMSF QROPS
Killcare 55 Super Fund , Australian SMSF QROPS
Killen Family Superannuation Fund , Australian SMSF QROPS
King Superannuation Fund , Australian SMSF QROPS
KSAK PTY Ltd ATF KK Pension Fund , Australian SMSF QROPS
LDH Over-55 Super Fund , Australian SMSF QROPS
Leiper (Plus 55) Super Fund , Australian SMSF QROPS
Lemon Street Superannuation Fund , Australian SMSF QROPS
Lennon Fraser Age 55 Superannuation Fund , Australian SMSF QROPS
Lette 55 Super Fund , Australian SMSF QROPS
Local Government Superannuation Scheme , Australian SMSF QROPS
LockRichard55 Superfund , Australian SMSF QROPS
Locke Sinclair Retirement Fund , Australian SMSF QROPS
Lorigan Superannuation Fund , Australian SMSF QROPS
M&J 55 Superannuation Fund , Australian SMSF QROPS
M and M Belcher Super Fund , Australian SMSF QROPS
Mack-Heaven Superannuation Fund , Australian SMSF QROPS
Maeva 2 Investments Superannuation Fund , Australian SMSF QROPS
MAGNGA Superannuation Fund , Australian SMSF QROPS
Malkin Family Superannuation Fund , Australian SMSF QROPS
Marbecca Super Fund , Australian SMSF QROPS
Mark Case Pension , Australian SMSF QROPS
Mark Russell Super Fund , Australian SMSF QROPS
Mayers Family Superannuation Fund , Australian SMSF QROPS
MC Preston Super Fund , Australian SMSF QROPS
McAteer 55 Plus Superannuation Fund , Australian SMSF QROPS
McCarroll Super Fund , Australian SMSF QROPS
McConnell Family Fund , Australian SMSF QROPS
McConochie Family Superannuation Fund , Australian SMSF QROPS
McCormack Over 55 SMSF , Australian SMSF QROPS
MCD – SMSF , Australian SMSF QROPS
McIntyre Family Super Fund , Australian SMSF QROPS
Mclauchlan 55 Superannuation Fund , Australian SMSF QROPS
McNee Family Super Fund , Australian SMSF QROPS
McQuarrie-Dunn Superfund , Australian SMSF QROPS
Michael Russell Thornham Superannuation Fund , Australian SMSF QROPS
Middlesex Superannuation Fund , Australian SMSF QROPS
Miles Superannuation Fund , Australian SMSF QROPS
Military Superannuation and Benefits Scheme , Australian SMSF QROPS
MJC2015 Over 55 Super Fund , Australian SMSF QROPS
Moller & Hughes Superannuation Fund , Australian SMSF QROPS
Money Penney Superannuation Fund , Australian SMSF QROPS
Murrandy Superannuation Fund , Australian SMSF QROPS
Muxlow Retire Tasmania Superannuation Fund , Australian SMSF QROPS
N & C Pigott Superannuation Fund , Australian SMSF QROPS
N Saunders Over 55 Superfund , Australian SMSF QROPS
NCDA Super Fund , Australian SMSF QROPS
Neil Anderson Superannuation Fund , Australian SMSF QROPS
Neil Dickson 55 Plus Superannuation Fund , Australian SMSF QROPS
Nichols Superannuation Fund , Australian SMSF QROPS
Nochar Retirement Fund , Australian SMSF QROPS
Noon Superannuation Fund , Australian SMSF QROPS
NP Aged 55 SMSF , Australian SMSF QROPS
NP JP O’Brien Super Fund , Australian SMSF QROPS
Oakley Superfund , Australian SMSF QROPS
Occasions Pty Ltd ATF the Valli Superannuation Fund , Australian SMSF QROPS
Ollis Super Fund , Australian SMSF QROPS
One Nil Superannuation Fund , Australian SMSF QROPS
Owen (Age plus 55) Super Fund , Australian SMSF QROPS
P & J Sweeney Super Fund , Australian SMSF QROPS
P Wyns Age 55 Super Fund (SMSF) , Australian SMSF QROPS
P.Brewer Superannuation Fund , Australian SMSF QROPS
Park View Pension Superfund , Australian SMSF QROPS
PB 55 Super Fund , Australian SMSF QROPS
PD & JW Superannuation Fund , Australian SMSF QROPS
Peter Adrian Usher Superannuation Fund , Australian SMSF QROPS
Peter J Douglas Super Fund , Australian SMSF QROPS
Phil & Marion Bryant Superfund , Australian SMSF QROPS
Phipps Super Fund , Australian SMSF QROPS
Pickford (55 plus) Super Fund , Australian SMSF QROPS
Probuck Super Fund , Australian SMSF QROPS
Pruhonice Super , Australian SMSF QROPS
Public Sector Superannuation Accumulation Plan , Australian SMSF QROPS
Public Sector Superannuation Scheme , Australian SMSF QROPS
Puppy Superannuation Fund , Australian SMSF QROPS
R & C Pain Over 55 SMSF , Australian SMSF QROPS
R & L Superannuation Fund , Australian SMSF QROPS
R L Michael & T F Michael Family Superannuation Fund , Australian SMSF QROPS
Ras Retirement Fund , Australian SMSF QROPS
Rayner Lawton Super Fund , Australian SMSF QROPS
RBC Superannuation Fund , Australian SMSF QROPS
RBCT Superannuation Fund , Australian SMSF QROPS
Reddy Superannuation Fund , Australian SMSF QROPS
Regane Superannuation Fund , Australian SMSF QROPS
Renn Super Fund , Australian SMSF QROPS
Renukas Woofie Super Fund , Australian SMSF QROPS
Richard Fuller Over 55 SMSF , Australian SMSF QROPS
Richard Weston Superannuation Fund , Australian SMSF QROPS
RL Drake Superannuation Fund , Australian SMSF QROPS
Rob Young Over 55 SMSF , Australian SMSF QROPS
Robert Ian Kershaw Superannuation Fund , Australian SMSF QROPS
Rogers Superannuation Fund , Australian SMSF QROPS
Rolan Goli-Molnar Superannuation Fund , Australian SMSF QROPS
Rosser L Personal Pension Scheme , Australian SMSF QROPS
Rossy Superfund , Australian SMSF QROPS
Rowley Superannuation Fund , Australian SMSF QROPS
Roy Family Retirement Fund , Australian SMSF QROPS
Ryan Trust Lifetime Super Fund , Australian SMSF QROPS
Rycroft Superannuation Fund , Australian SMSF QROPS
RZ Beaver Super Fund , Australian SMSF QROPS
S & J Thomas Superannuation Fund , Australian SMSF QROPS
S & M McLuckie Super Fund , Australian SMSF QROPS
S & T Clarkson’s Super Fund , Australian SMSF QROPS
S Windram Super Fund , Australian SMSF QROPS
Scholey Superannuation Fund , Australian SMSF QROPS
Sheldon Superannuation Fund , Australian SMSF QROPS
SJS Super Fund , Australian SMSF QROPS
Skeoch Over 55’s Superannuation Fund , Australian SMSF QROPS
SLALE Pullen Superannuation Fund , Australian SMSF QROPS
Slickenside Super , Australian SMSF QROPS
Smith Retirement SMSF , Australian SMSF QROPS
Smithson Family Superannuation Fund , Australian SMSF QROPS
South Beach Superannuation Fund , Australian SMSF QROPS
Spychal Family Super Fund , Australian SMSF QROPS
Stephen Charles Farley & Lynn Teresa Farley ATF Farley Superannuation Fund , Australian SMSF QROPS
Steve & Sue Balme Super Fund , Australian SMSF QROPS
Stockport Super Fund , Australian SMSF QROPS
Storrs Superannuation Fund , Australian SMSF QROPS
Sue Daniels Superannuation Fund , Australian SMSF QROPS
Super Devereaux , Australian SMSF QROPS
SuperCrossey Fund , Australian SMSF QROPS
Supernova Superannuation Fund , Australian SMSF QROPS
Swift Superannuation Fund , Australian SMSF QROPS
Synga Super Fund , Australian SMSF QROPS
T & M Caulfield SMSF Pty ATF Caulfield Super Fund , Australian SMSF QROPS
T and C Super Fund , Australian SMSF QROPS
T Hibbert Superannuation Fund , Australian SMSF QROPS
Tania Via Super Concepts 55 Plus Fund , Australian SMSF QROPS
Tanunda Superannuation Fund , Australian SMSF QROPS
Three Boabs Super Fund , Australian SMSF QROPS
Tickner SMSF , Australian SMSF QROPS
Tidswell Master Superannuation Plan , Australian SMSF QROPS
TJB 55 plus Superannuation Fund , Australian SMSF QROPS
TLCR Retirement Fund , Australian SMSF QROPS
Tomkinson SMSF Pty Ltd ATF Tomkinson Superannuation Fund , Australian SMSF QROPS
Tony Quinn Super Fund , Australian SMSF QROPS
Tovey Over 55 Superannuation Fund , Australian SMSF QROPS
Trustee for Sinnington Super Fund , Australian SMSF QROPS
Turner Family Super Fund , Australian SMSF QROPS
TYP 55 plus Superannuation Fund , Australian SMSF QROPS
UNCLE Superfund , Australian SMSF QROPS
Vic Sole Self-Managed Super Fund , Australian SMSF QROPS
VT McDonald Super Fund , Australian SMSF QROPS
Wasret Pty Ltd as trustee for Wasret Super Fund , Australian SMSF QROPS
Watson Carroll Super Fund , Australian SMSF QROPS
Welsh Family Super Fund , Australian SMSF QROPS
Westwood 55 Plus Superannuation Fund , Australian SMSF QROPS
Whalley SMSF Pty Ltd ATF Whalley Superannuation Fund , Australian SMSF QROPS
Wight Retirement Fund , Australian SMSF QROPS
Wildman Family Super Fund , Australian SMSF QROPS
Willowend 55 plus Superannuation Fund , Australian SMSF QROPS
Wilson Ingham Retirement Fund , Australian SMSF QROPS
Yanda Number One Super Fund , Australian SMSF QROPS
Yorkdale 1955 Super Fund , Australian SMSF QROPS
Yorkdale 1961 Super Fund , Australian SMSF QROPS
Zed Super Fund No. 2 , Australian SMSF QROPS
[/table]

You can see the latest up-to-date QROPS list for Australia here.

Please contact us to find the best Australian SMSF QROPS to suit your needs if you are moving to retire in Australia.