Yes, but it can be complex. SMSFs must meet the “Australian super fund residency rules” to remain compliant. If the central management and control of the fund shifts overseas, or if the majority of members become non-residents, the fund risks losing its concessional tax status. Some trustees appoint power of attorney arrangements to keep control in Australia. If you plan to live overseas temporarily, it’s essential to get professional financial and tax advice before setting up or maintaining an SMSF.