SMSF Association Submission – Decision Impact Statement – Commissioner of Taxation v Bendel [2026] HCA 18 (Bendel)

The SMSF Association welcomes the opportunity to provide this submission in response to the Australian Taxation Office’s Decision Impact Statement in response to Commissioner of Taxation v Bendel [2026] HCA 18 (Bendel).

Our submission is confined to two matters: the need to review the ATO’s existing SMSF guidance concerning unpaid trust distributions, and the appropriate treatment of arrangements entered into in reliance on the ATO’s former view.