ATO resources and support
Our website guidance provides comprehensive information for self-managed super fund (SMSF) auditors and superannuation professionals. Visit ato.gov.au/smsfauditors for further information.
Trustee-specific SMSF web content also provides useful information for all stages of the SMSF lifecycle. View at ato.gov.au/smsf.
Visit ATO CommunityExternal Link, our online peer-to-peer forum, to see and discuss what SMSF trustees and other professionals in the sector are talking about.
Catch up on SMSF webinar recordings on ATOtvExternal Link.
Legal and technical guidance
Access guidance specifically for legal and Superannuation Industry (Supervision) Act 1993 (SISA) regulatory issues:
- Legal database
- Legal database ATO interpretative decisions
- Legal database Law administration practice statements
- Public rulings.
SMSF emails and newsroom updates
We encourage SMSF auditors and professionals to subscribe to our monthly SMSF newsroom. This provides:
- a wrap-up of our latest, published news
- useful resources and links
- reminders.
Request non-binding advice
If you're unable to resolve your query, you can request general non-binding advice on the SISA and Superannuation Industry (Supervision) Regulations 1994 (SISR) requirements or SMSF administrative issues.
You do this through secure mail in:
- Online services for business if you're a business or SMSF auditor
- Online Services for Agents if you're a tax practitioner.
When you send your request:
- you will receive a receipt number through secure mail as acknowledgement of your request
- we may contact you by phone or secure mail if we need further information to help us respond to your request.
We aim to resolve requests within 28 days. However, it could take additional time when there is a high demand for our technical service.
If the issue you raise is particularly complex or very specific, in place of your request for non-binding advice we may ask you to request SMSF specific advice.
SMSF specific advice and services
Request for SMSF specific advice can help you understand how super law applies to a particular transaction or arrangement for an SMSF, including its investments or paying benefits.
The SMSF voluntary disclosure service allows you to engage early with us about unrectified contraventions.