Cybersecurity in SMSFs comes in all shapes and sizes, and it would be naïve to assume cybercriminals would ignore SMSFs that hold over $1 trillion in total assets. Here's what you need to know

SMSF compliance is not only about what a related unit trust holds today, it’s also about what it held in the past. In this article, I discuss the “forgotten” Reg 13.22C rule that can permanently convert an otherwise-compliant unit trust into an in-house asset. The problem is that a breach can arise even where the trust appears compliant at the time the SMSF acquires units due to the three-year asset look-back rule. Here's what you need to know.

The ATO's updated approach to reporting contraventions for SMSF auditors may have inadvertently revealed a section 66 blind spot.