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Compliance Updates

A running archive of ATO and legislative changes relevant to SMSF audits, as they happen.

LRBA

FY2027+

LRBA arm’s length terms updated for FY2027

PCG 2016/5 safe-harbour rates reviewed; maximum LVR for real property remains 70% and interest rate benchmark updated to 8.85% for 2026-27.

26 Aug 2026

contributions

FY2026+

Div 296 draft guidance released

ATO released draft guidance on the Div 296 tax applying to superannuation balances above $3 million from 1 July 2025.

26 Aug 2026

NALI

FY2027+

ATO updates NALI safe-harbour rate for 2026-27

ATO has updated the NALI safe-harbour interest rate to 8.77% for the 2026-27 income year, effective from 1 July 2026.

26 Aug 2026

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