For an SMSF to remain an Australian Super Fund and retain its complying fund status (including concessional tax treatment), the fund must pass the residency requirements by satisfying 3 tests that are:
1. establishment of the fund in Australia,
2. the central management and control of the fund is ordinarily in Australia and
3. at least 50 per cent of the total market value of the fund’s assets is attributable to active (ie contributing) members or that active members hold at least 50% of fund assets.
Therefore, please seek advice before travelling overseas for an extended period, especially if you intend to contribute. More guidelines on self managed super can be found from our maximising self managed super page.