受托人负责确保基金的唯一目的是在会员退休时为其提供福利, reaching of preservation age, or their beneficiaries if a member dies. 受托人还必须确保基金按照《澳门赌场官网》和其他相关立法运作. 当受托人不遵守这些规则时，就会发生违规行为, either accidentally or intentionally, resulting in the individual trustees, 或者公司受托人的董事个人要承担罚款的责任. 在2018财政年度，税务局仅在行政处罚方面就筹集了1,743,003美元.
完成自我管理退休基金的审计工作, some common errors made by trustees are:
#1 Loans to members
成员(及其亲属)不得向其公积金基金借款, including short term loans. 这样做将导致违反养老金规定，并可能面临巨额罚款.
这是审计师每年向ATO报告的最常见的违规行为.
一些贷款可以提供给特定的关联方(如相关的私人公司)，只要有适当的协议，交易是在公平的条件下进行的. 这亦须遵守内部资产规则，并不得超过基金总资产的5%. 然而，ATO建议在从你的SMSF贷款时要谨慎.
#2 Use of SMSF assets by members or associates
由公积金基金取得的资产不得供成员或其联营人使用. Two common errors made by trustees are:
Residential Property
成员及其同事不得居住在超级基金持有的住宅物业内, even if the rental income is at market value. Associates include (but are not limited to) spouses, parents, children, siblings, business partners and their spouse/children, 以及由上述任何一方控制的任何公司或信托公司.
A related party is, however, able to occupy commercial premises, provided all dealings are at arm’s length.
Collectables (artworks, coins, jewellery)
#3 Incorrect market value for assets
It is essential that assets are valued at market value. 当成员处于养老金阶段时，这一点尤为重要, 由于资产的市场价值直接影响到下一年的最低养老金要求.
Shares on the stock exchange and cash are easily valued, 然而，其他资产，如财产和非上市公司的股份，可能需要房地产经纪人的帮助或获得财务信息，如财务报表.
#4 Not keeping accurate records and not for long enough
根据法律规定，受托人必须保存适当和准确的退休金记录.
Records such as accounting records, 财务报表和提交的纳税申报表必须保存至少5年. More permanent documentation, such as trustee minutes, records of trustee changes, consent to be appointed as trustee, and reports are given to members, need to be kept for a minimum of 10 years.
Records must be kept in writing and in English. 如有电子纪录，税务局是否需要核实这些纪录.
#5 Assets not in line with the investment strategy
本基金作出的所有投资决策必须符合投资策略. As such, 投资策略必须定期检讨，以确保投资符合策略. Where a new class of asset is purchased within the fund, such as international shares or a commercial property, and the strategy does not already allow for this, an update is required.
#6 Assets set up in the wrong name
基金的所有资产必须以基金的名义登记. Regularly bank accounts and other assets, such as shares, are set up with the incorrect holding name, such as in the name of the individual members.
Where an asset is not held in the name of the fund, 受托人应尽快纠正文件.
其他经常有错误名称的文件包括人寿保险单和财产费用发票.
#7 Out of date trust deed
受托人须确保基金信托契约保持最新，并就法例的任何更改作出规定. 因为养老金法的本质是不断变化的, 如法例或基金内部发生重大变化(例如成员开始领取退休金)，应检讨及更新契约。.
作为一个自我管理的退休基金的受托人，你必须了解大量的监管规定.
如果您认为上述情况适用于您的基金， please contact your local Accru office 讨论并避免您下次SMSF审核的负面结果.
