Technical Newsletter: Edition 3

Edition 3

September – December 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 September 2023.

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


  • Tax deductibility of financial advice fees
  • 2023-24 Mid-Year Economic and Fiscal Outlook (MYEFO)
  • Diamonds as collectables? – ATO regulatory update
  • SMSF News: ATO Newsroom
  • Superannuation in retirement – Discussion paper
  • Better targeted superannuation concessions – Bill introduced
  • ATO Statistics – SMSF quarterly statistical report (September 2023)
  • Objective of super – Legislation introduced into parliament
  • Client-to-agent linking protocols
  • Strengthening incentives to work for pensioners and income support recipients
  • PayDay Super – Securing Australian’s Super
  • FHSSS – Improved flexibility Bill – Now law
  • NALI Legislation – Introduced to parliament

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