We have sought feedback and advice from our external and internal subject matter experts about how we calculate the self-managed super fund (SMSF) illegal early access (asset gap) estimate. Based on the advice and assessment, the reliability rating for this estimate is medium with a score of 16.
We have stratified the sampling process to ensure it is representative of the wider population.
We also engaged with former Deputy President of the Administrative Appeals Tribunal, Mr Stephen Frost, for further assurance. Mr Frost verified the accuracy and quality of a sample of the audit results that underpin our estimate.
Figure 1: Reliability rating scale from very low to very high – SMSF illegal early access estimate
For more information, go to Self-managed superannuation funds illegal early access.