Sample document - QROPS trust deed

This sample document is for a new SMSF where it needs to comply with the Qualifying Registered Overseas Pension Scheme (QROPS) requirements, which include limiting membership to Normal Minimum Pension Age (NMPA) which is increasing from age 55 to 57 from 6 April 2028.

This deed is effective as at July 2026.

A copy of the deed changelog can be found here:

https://smarter-smsf.helpscoutdocs.com/article/220-change-log-smsf-trust-deed