Winding up an SMSF is the process in which you transfer your self-managed superannuation fund into another superannuation fund or liquidate all assets, which are then paid out to the beneficiaries. This may occur through relationship breakdowns such as a divorce, inability to run the fund due to health reasons or simply the work of running a self-managed fund has become too much.
Time to wind up your SMSF?
https://www.ato.gov.au/super/self-managed-super-funds/winding-up/