McDermott & Associates has for a number of years acted on behalf of a business owner, who has been transferring portions of a commercial strata unit into a Self-Managed Superannuation Fund (SMSF) with ongoing rental payments from the transfers representing annual income, increasing the value of the funds held in the SMSF. This has been part of a wider transition to retirement strategy including the drafting of appropriate Wills, Powers of Attorney and Appointments of Enduring Guardian.