The combination of fundamental changes to the taxation regime,the vast amounts of wealth accumulated within superannuation funds,for many the perceived lack of value delivered by industry funds andthe increasing tendency for both business and personal relationships to berelatively short term (as opposed to lifelong) have meant that traditionalapproaches to superannuation have been revolutionised.In this context, the use of SMSFs has become ubiquitous.The range of fundamental issues that need to be considered in relation toestablishing and successfully maintaining an SMSF is vast.This book analyses the key aspects of SMSFs, in the following order:a. glossary of abbreviations;b. explanation of the structure of trusts generally, with particular referenceto SMSFs;c. overview of the fundamental aspects of SMSFs, using an example‘product disclosure statement’ as the basis;d. analysis of the main SMSF investment structures, including use ofborrowing;e. SMSFs, estate planning and asset protection;f. death benefit nominations;g. example SMSF trust deed, including comprehensive user notes;h. template SMSF investment strategy; andi. pro-forma SMSF nominations (both binding and non-binding).