Logic is the last thing you should expect when dealing with the...

Logic is the last thing you should expect when dealing with the ATO.

Although the rules are archaic to prevent those who will.always try to use loopholes to their benefit.

Definitely look into getting a family member (who will remain an Aussie citizen for tax purposes) before you retire becoming a member and trustee as I believe this is the way around your problem.

a good way to be sure of the path you take is to talk to a reputable smsf auditor. They normally know more than the accountants when it comes to ambiguous scenarios