Three year audit cycle for some self-managed superannuation funds

This consultation process has now been completed. Submissions available
Consultation Type
Discussion Paper

Key Documents

The Government recognises that self-managed superannuation fund (SMSF) trustees appropriately face a number of regulatory requirements in administering their funds. However, the Government is committed to reducing red tape for SMSF trustees where suitable.

This paper is seeking feedback on a measure announced in the 2018-19 Budget to change the annual audit requirement to a three yearly requirement from 1 July 2019 for SMSFs with a history of good record-keeping and compliance. The paper will seek views on eligibility criteria, key events which may require more frequent auditing and possible transitional arrangements.


68 submissions were received for this consultation.

ASF Audits - pdf 672.63 KB
Assured Super - pdf 66.72 KB
Australian SMSF Audits - pdf 169.05 KB
Barbariol, Robert - pdf 24.31 KB
Beattie, Michele - pdf 134.42 KB
Bellas Accountants - pdf 63.14 KB
Bentleys - pdf 417.11 KB
Bonham, Jim - pdf 114.22 KB
BPR Audit - pdf 363.61 KB