SMSF Association Submission – Pre-budget Submission 2026-27

Our submission seeks to highlight and address key issues impacting the SMSF and broader superannuation sectors. These are set out across four core themes of sector equity, legislative reforms, sector integrity, modernisation and simplification.

Several measures are spotlighted:

1. Minimum Pension Underpayments.
2. Non-arm’s length expenditure – specific expenditure and capital gains tax technical issues.
3. Simplifying Transfer Balance Caps.
4. Reducing the number of Total Super Balance thresholds.
5. Outstanding measures – Reform of residency rules for SMSFs.