Technical Newsletter: Edition 1

Edition 1

January 2023 – April 2023

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 1 January 2023.

It provides commentary and important links to legislative references and SMSF Association submissions.


  • Draft Legislative Instrument – Deductibility of personal super contributions and the work test
  • SuperStream Rollover relief is ending
  • Better targeted superannuation concessions – New tax on large super balances
  • Rectification directions for SMSF trustee breaches
  • ABN cancellation when winding up an SMSF
  • Indexation of contribution caps and other rates and thresholds
  • Objective of superannuation
  • Death v Member benefit
  • Indexation of Transfer Balance Cap (TBC)
  • Non-Arm’s Length Expenses (NALE) – Consultation paper
  • TBAR Reporting
  • Downsizer contributions – Available from age 55
  • CSHC Income Test Changes
  • Recent SMSF Association Technical publications

The contents of this resource are taken to be correct at the time of publication.

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Disclaimer: Technical Papers contain general advice only and are prepared without taking into account particular objectives, financial circumstances and needs. The information provided is not a substitute for legal, tax and financial product advice. Before making any decision based on this information, you should assess its relevance to the individual circumstances of your client. While the SMSF Association believes that the information provided is accurate, no warranty is given as to its accuracy and persons who rely on this information do so at their own risk. The information provided in this bulletin is not considered financial product advice for the purposes of the Corporations Act 2001. © SMSF Association