From 1 July 2026, ASIC will apply updated annual fees across all company types, including SMSF trustee companies (special purpose companies). These changes are part of the regular CPI indexation and will affect ongoing SMSF compliance costs for trustees.
At iCare Super, we’ve summarised the key updates relevant to SMSF structures and trustee companies for FY2026–27.
SMSF Trustee Company Annual Cost (ASIC Update)
For SMSF trustee companies classified as special purpose companies, the updated ASIC annual review fee is:
SMSF trustee company annual review fee: $70
Annual review fee (standard proprietary company, such as bare trust trustee company): $342
This concessional fee structure continues to make corporate SMSF trustees one of the most cost-effective structures for superannuation fund administration.
Other ASIC Changes Relevant to SMSF Structures
While SMSF trustee companies are the focus, trustees should also be aware of broader ASIC adjustments that may apply where a corporate structure is used:
Company registration: $636
Change of company name: $524
Late payment fee (up to 1 month): $102
Late payment fee (more than 1 month): $428
Voluntary deregistration: $52
Why This Matters for SMSF Trustees
Even small ASIC adjustments can influence long-term SMSF administration costs, particularly where:
A corporate trustee holds multiple members
The SMSF owns property or business assets
There are multiple entities within a broader wealth structure
Compliance timing impacts penalty exposure
Maintaining a corporate trustee structure continues to offer key advantages:
Simpler asset ownership in the SMSF name
Easier succession planning and membership changes
Lower long-term administrative risk compared to individual trustees
SMSF Compliance Planning for FY2026–27
To stay ahead of regulatory and cost changes, SMSF trustees should:
Review ASIC annual renewal dates early
Ensure trustee company details are up to date
Avoid late ASIC lodgement penalties
Align SMSF administration with annual compliance cycles
Disclaimer: This information is general in nature and does not constitute financial or legal advice. SMSF trustees should seek advice specific to their circumstances before making decisions.
