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Technical Newsletter: Edition 11
Edition 11 August 2026 Compiled by the SMSF Association’s technical team, this Technical Newsletter provides a snapshot of key SMSF legislative and technical developments which have occurred since April 2026.
Preventing harm is better than paying for failure
Ahead of Minister Mulino’s National Press Club address this week, where he is expected to announce a raft of new consumer protection measures in response to the First Guardian and
SMSF Association Submission – Tax Practitioner Board Sanctions Reforms
SMSF Association Submission The SMSF Association welcomes the opportunity to provide this submission to the Tax Practitioners Board sanctions reforms consultation. We acknowledge that these instruments are to support a
SMSF Association Submission – Regulation of accounting, audit and consulting firms consultation
SMSF Association Submission The SMSF Association welcomes the opportunity to provide this submission in response to the Regulation of accounting, auditing and consulting firms in Australia consultation. The SMSF Association
SMSF Association Submission – Minimum Tax on Discretionary Trusts
SMSF Association Submission The SMSF Association welcomes the opportunity to provide this submission in response to the Minimum Tax on Discretionary Trusts consultation paper. It is critical that any measure
Joint Submission – Superannuation Guarantee Fuling SGR 2026/D1: Superannuation Guarantee: work arranged by intermediaries
SMSF Association Submission The Australian Bookkeepers Association, Chartered Accountants Australia and New Zealand, CPA Australia, the Institute of Certified Bookkeepers, the Institute of Public Accountants, the SMSF Association and The
Joint Submission – Fair Work Australia – Modern Award Superannuation Clause Review 2026 (AM2026/18)
SMSF Association Submission The Australian Bookkeepers Association, Chartered Accountants Australia and New Zealand, CPA Australia, the Institute of Certified Bookkeepers, the Institute of Public Accountants and the SMSF Association (together,
Good advice is never set and forget
The second day of this year’s SMSF Association’s Technical Summit reinforced a clear message: even the best financial strategies cannot be left on autopilot. While technical expertise remains fundamental, value
SMSF Association Submission – Review of tax and corporate whistleblowing in Australia
SMSF Association Submission The SMSF Association welcomes the opportunity to provide this submission in response to Treasury’s review of tax and corporate whistleblowing in Australia. We support the objective of
The era of siloed SMSF advice is over
The growing complexity of Australia’s superannuation system is continuing to evolve the role of SMSF professionals, placing even greater value on their ability to combine technical expertise with strategic insight
Policy must target harm, not limit choice
With the Government expected to shortly release its package of reforms following recent industry consultation, the SMSF Association is urging the Government to focus on practical, evidence-based policy that strengthens
ATO LRBA guidance an important first step, with further clarity needed
The SMSF Association has welcomed the Australian Taxation Office’s release of guidance on the new limited recourse borrowing arrangement (LRBA) rules saying it provides some important clarification on transitional arrangements,