Do SMSF trustees need to be Australian citizens or permanent residents?

 Author: KaraATO(Community Support)Community Support

9 Mar 2026

Hi @Bolea1972Pita,

SMSF trustees don’t need to be Australian citizens or permanent residents. The law sets out who can be a trustee, and it doesn’t include citizenship or visa status as a requirement.

To be an SMSF trustee, a person must:

• be at least 18 years old
• not be under a legal disability (for example, mental incapacity)
• not be a disqualified person.

There's no rule that says a trustee must have a valid working visa, however - even though a trustee can be a non‑resident, the SMSF itself must still meet the residency rules to stay an Australian super fund for tax purposes.

One of these rules is that the fund’s central management and control must normally be in Australia. If all trustees move overseas long‑term and run the fund from overseas, the SMSF may fail this test and could lose its tax concessions.

As this can get complex, it would be best to run your plan by a registered tax agent that specialises in SMSF.

Otherwise, our tailored technical assistance team may be able to assist a bit more once they have all the facts about your situation.

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