Control - The fund assets are controlled by the Trustees who are also the members. The Trustees have responsibility for all decisions.

Family Fund - Up to four members of your family can participate in the fund and reap the rewards.

Secure Income in Retirement - A self-managed superannuation fund offers the most flexible option for taking your benefits in retirement, whether the benefits are taken as a lump sum or pension.

Investment Choice - The Trustees have absolute discretion with respect to the choice and mode of investment.

Taxation - A self-managed superannuation fund enjoys the lowest rate of tax of any entity structure in Australia. The fund pays a maximum rate of tax of 15% and may be reduced by offsetting other tax credits.

Fees - The self-managed superannuation fund fee structure may deliver substantial savings when compared with other retail superannuation funds.

Flexibility - Trustees have the flexibility to make decisions with respect to changing market movements and options for retirement income streams.

Creditor Protection - A member's fund assets are normally protected from creditors in the event of bankruptcy.

Time Burden - There may be a burden on the time of Trustees to sign documents and manage the fund investments. However, may be reduced by using a specialist administration service.

Risk of Non-Compliance - The cost to the fund of non-compliance could potentially be a 45% tax penalty on the fund and prosecution of the trustee(s).

Costs - Ongoing cost to operate the fund maybe prohibitive for members with small balances.

Cannot Loan Money to Members or Related Parties - A self-managed superannuation fund must be used for the benefit of members or their beneficiaries on retirement, disablement or death. It cannot be used to provide benefits outside these parameters such as loans to members.