Thank you very much for your help. Actually by stating that the trustee cannot be paid for his services ATO is not being clear.
By service I understand the proper acts of the trustee, the things that trustees do during the discharging of their duties as trustees. Basically their time and effort. If a trustee incurs expenses then he or she should be entitled to a reimbursement as long as such expenses were necessary and reasonable.
Furthermore, in my opinion the sole purpose test exists for the purpose of defeating any attempt at using the SMSF as a vehicle for parking surplus funds at concessional rates with the intention of siphoning them out before retirement age.
