SMSF Services
Investment Strategy Preparation
A written investment strategy is not optional — it is a legal requirement under the SIS Act for every SMSF. PHC & Associates prepares and annually reviews a compliant, tailored investment strategy for your fund that reflects your members' circumstances, risk profile, and retirement objectives.
1000+
Clients Served
CPA
Certified
SIS Act
Compliant Documents
What's Included
Everything Covered in This Service
Preparation of a written investment strategy compliant with SIS Act s.52B
Risk profile assessment for each member
Asset allocation framework — growth vs defensive assets
Consideration of member insurance needs within the strategy
Diversification and liquidity requirements documented
Annual review and update to reflect changed member circumstances
Strategy updated to reflect pension commencement or member exit
Audit-ready documentation provided
Why It Matters
Why This Matters for Your SMSF
Understanding the stakes helps trustees take their obligations seriously — and get the right support.
A Written Strategy Is a Legal Requirement
Section 52B of the SIS Act requires trustees to formulate, review regularly, and give effect to a written investment strategy. Operating without one — or with an outdated strategy — is a contravention that auditors must report.
Generic Strategies Fail Audit
The ATO has made clear that template or generic investment strategies that do not reflect the fund's actual investments and members' circumstances are non-compliant. The strategy must be specific to your fund.
Member Insurance Must Be Considered
The investment strategy must consider whether members should hold insurance within the fund. Even if the decision is not to hold insurance, the consideration must be documented. Omitting this is a common audit finding.
Strategies Must Reflect Actual Asset Allocation
If a fund's investment strategy specifies 40% cash and the fund holds 90% property, the strategy is non-compliant regardless of investment performance. The strategy must align with actual holdings.
Annual Review Is Not Optional
The SIS Act requires the strategy to be reviewed regularly — and in practice, this means annually. An unchanged strategy that has not been reviewed and re-dated each year is a compliance risk at audit.