Comply with SIS Act trustee covenants

Super fund trustees owe statutory covenants of care, skill, diligence, best financial interests, and prudent investment.

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Who must comply

Trustees of regulated superannuation funds (APRA-regulated RSE licensees and SMSF trustees).

What triggers it

Holding office as a super fund trustee.

When due

Continuous.

Evidence required

Investment governance framework, conflicts register, trustee minutes, BFID decision documentation.

Max penalty

Civil penalties up to $1.565M; loss of RSE licence; member compensation orders

Summary

Section 52 of the Superannuation Industry (Supervision) Act 1993 imposes covenants on trustees of regulated super funds: act with care, skill and diligence; act in the best financial interests of beneficiaries; avoid conflicts; observe prudent investment principles; and maintain adequate financial resources. APRA-regulated trustees additionally comply with SPS 510, SPS 530, SPS 220.

Enforced by

Source legislation

Industries

Topics

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Source: https://apra.gov.au/super-prudential-framework. Rules Mate is not a law firm. Always verify against the live regulator source before acting.