In the Fund: Interests & Investments - Super Fundamentals - 2025

What goes on in the super fund? Learn about interests and investments, plus tips when making a death benefit nomination.

In this session, we cover:

• Recap of the Case Study

• Interests in the Fund

  • Trustee’s Fiduciary Duties

  • Interests of a Member

    • Accumulation Funds, Insurance, Defined Benefits Funds

  • Interests of a Dependent or Beneficiary

    • Binding Death Benefit Nominations (BDBN)

    • Reversionary pensions

  • Transfer Balance Accounts & Cap​s

    • Transfer Balance Account Report (TBAR)

  • Relationship breakdowns & Family Court orders

• Changing or Consolidating Super Accounts

  • Lost or Unclaimed Super

• Investments in the Fund

  • Investment Strategy

  • What can a super fund invest in?

  • Financing Rules

    • Limited Recourse Borrowing Arrangements (LRBA)

  • Arm’s Length Rules​

    • Non-Arm's Length Income (NALI)​

    • Non-Arm's Length Expenditure (NALE)​

Date recorded: 23 October 2025