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Technical Newsletter: Edition 9
Edition 9 December 2025 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 September 2025.
SMSF Association called for immediate CSLR overhaul following release of FY27 initial levy estimate
SMSF Association Media Release The SMSF Association says the newly released FY27 Initial Levy Estimate of $137.5 million confirms the pressing need for the Compensation Scheme of Last Resort (CSLR)
SMSF Association welcomes new Director Ben Taylor
SMSF Association Media Release The SMSF Association has appointed the managing director of Oxygen Capital Group, Ben Taylor, to its Board, effective 1 January 2026. His appointment follows the retirement
Joint Submission – Draft Practical Compliance Guideline PCG 2025/D5 Payday Super – first year ATO compliance approach
Joint 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 Tax
SMSF Association reaffirms need for higher standards in SMSF advice after ASIC findings
SMSF Association Media Release ASIC’s latest Review of SMSF Establishment Advice (Report 824) serves as a critical reminder of the need for the SMSF sector to maintain a strong focus
SMSF Association Submission – ATO PSLA issuing education directives
SMSF Association Submission The SMSF Association welcomes the opportunity to provide a submission on Self-managed superannuation funds – education directions for contraventions of the Superannuation Industry (Supervision) Act 1993 (the
SMSF Association strengthens technical expertise with appointment of industry heavyweight
SMSF Association Media Release The SMSF Association has appointed John Perri as Technical Manager enhancing its technical support capabilities at a time of massive change and reform in financial services
Removal of tax on unrealised capital gains and commitment to consult gets strong tick of approval
SMSF Association Media Release The SMSF Association has welcomed today’s announcement by the Federal Government to scrap its proposal to tax unrealised superannuation capital gains. In a statement released today,
Legacy pension amnesty period – Greater Social Security clarity provided
The commutation of a ‘legacy’ pension that was previously asset test exempt for Centrelink purposes will result in the failing of the Centrelink provisions, leading to a loss of asset
ATO’s final NALI and contributions rulings provide welcome clarity – but missed opportunities remain
SMSF Association Media Release The ATO’s long-awaited rulings on non-arm’s length income (LCR 2021/2) and contributions (TR 2010/1) have provided long-sought clarity on several critical issues, says SMSF Association CEO
Joint Submission – Guidance on best practice principles for superannuation retirement income solutions
Joint Submission Guidance on best practice principles for superannuation retirement income solutions (“Consultation Paper”) Chartered Accountants Australia & New Zealand (CA ANZ), CPA Australia, the Institute of Public Accountants, and
SMSF Association supports review of the ATO’s regulation of SMSFs
SMSF Association Media Release The SMSF Association supports the Australian National Audit Office’s (ANAO) proposed performance audit of the ATO’s regulation of self-managed superannuation funds (SMSFs). Association CEO, Peter Burgess,