Updated: 2026 This article follows recent commentary by Naz Randeria in SMSF Adviser on the ATO’s 2026 SMSF annual return changes. The ATO’s changes to the 2026 SMSF annual return may appear minor at first glance, but they are an important and practical step in...
Australia’s superannuation system may have breathed a sigh of relief after the Federal Government opted to walk back elements of its Division 296 superannuation policy, but the revised version remains deeply flawed and still risks undermining the retirement system....
With the number of Self-Managed Superannuation Funds (SMSF) in Australia growing year on year, there is much discussion around the responsibilities and reporting obligations of Trustees – but what happens when a breach occurs and an Auditor Contravention Report (ACR)...
With the Federal Government’s changes to superannuation all but certain, including the taxation of unrealised gains, self-managed super funds (SMSF) should start preparing for a shift in the compliance environment, particularly around the reporting and valuation of...
With the introduction of Division 296 all but certain, SMSF Trustees should prepare for a shift in the compliance environment, particularly around the reporting and valuation of fund assets. While Division 296 will target superannuation earnings on funds with balances...
As the end of financial year approaches, it’s timely to remind self-managed superannuation Trustees of their compliance obligations, and in particular the need to ensure assets are valued correctly. While this is regular practice, given that the Australian Tax Office...
