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JayATO(Community Support)Community Support
24 Apr 2026

Hi @soliton,


Moving to New Zealand in February 2026 doesn't automatically end your Australian tax residency. You can use our online tools to help you work out your personal tax residency status.


An SMSF is considered an Australian resident fund if it's established in Australia and its central management and control is ordinarily in Australia. If you and any other trustees move overseas and actively manage the fund from New Zealand, the SMSF could lose its Australian residency status.

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soliton(Initiate)Initiate
25 Apr 2026

Thank you JayATO,

Which actions from the below list falls under the definition of active management?

Making withdrawals;

Starting an account based pension;

Making contributions;

ATO Certified Response
RachelATO(Community Moderator)Community Moderator
ATO Certified Response27 Apr 2026

Hi @soliton,


The active member test is one of three residency conditions your SMSF must meet at all times during the financial year. Your SMSF must either have no active members, or active members who are Australian residents must hold at least 50% of either the total market value of the fund's assets attributable to super interests or the sum of amounts payable to active members if they left the fund.


Making withdrawals and starting an account-based pension are benefit payment activities, not actions that define active member status.


If the SMSF does not meet the definition of Australian superannuation fund at all times during the income year, the SMSF is not a complying SMSF and it will not receive the concessional rate of tax.

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