In recent years, the need for effective structuring of retirement savings has been brought into sharp focus for private investors and business owners alike. The combination of fundamental change to the taxation regime, the vast amounts of wealth accumulated within superannuation funds, the perceived lack of value delivered by industry funds, and the increasing tendency for both business and personal relationships to be relatively short-term (as opposed to lifelong), has meant that traditional approaches to superannuation have been revolutionised. In this context, the use of SMSFs (self-managed super funds) has become ubiquitous. The range of fundamental issues that need to be considered in relation to establishing and successfully maintaining an SMSF is vast.