SMSF toolkits

SUPERCentral Derivative Risk Statement - FAQ. This important document provides answers to questions such as What is a Derivative, Why does an SMSF need a Derivative Risk Statement, when a fund should not use derivatives; and reporting obligations.

This document identifies the circumstances when the SMSF may use derivatives as directed by the Trustee and summarises the policies and controls in place in relation to use of derivatives by the Trustee for the Fund, and the compliance processes used by the Trustee as part of the existing risk management and SIS Act requirement.