![\"\"](\"https:\/\/acctweb.com.au\/images\/Super-warning.png\")
<\/p>\nThe ATO is warning SMSF trustees to be on the look out for superannuation and tax schemes.<\/p>\n
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.<\/p>\n
The regulator said that some advisers will look for new ways to exploit the law or changes in the law and will promote schemes to people and promise benefits that aren\u2019t legally available.<\/p>\n
\u201cSome tax advisers may attempt to promote tax and super schemes by inappropriately claiming their schemes are supported by ATO rulings,\u201d it stated.<\/p>\n
\u201cSchemes may target Australians planning for their retirement by advising them to send money inappropriately through their self-managed super funds (SMSFs).\u201d<\/p>\n
It continued that other schemes promise access to superannuation assets even though a condition of release hasn\u2019t been met.<\/p>\n
Tax and super schemes range from mass-marketed schemes advertised to the public, to boutique or specialised schemes tailored for specific taxpayer circumstances. Some are marketed to individuals and others to large private groups and public companies.<\/p>\n
They include tax avoidance, tax evasion and super schemes, and typically involve one or more of the following:<\/p>\n
\u00b7\u00a0reducing a participant\u2019s taxable income<\/p>\n
\u00b7\u00a0increasing their deductions against their income<\/p>\n
\u00b7\u00a0increasing offsets<\/p>\n
\u00b7\u00a0inflating refunds<\/p>\n
\u00b7\u00a0avoiding tax and other obligations entirely<\/p>\n
\u00b7\u00a0accessing super benefits before meeting a condition of release.<\/p>\n
Tax and super schemes may include complex transactions or may distort the way funds are used to avoid tax or other obligations. They may also structure arrangements to:<\/p>\n
\u00b7\u00a0incorrectly classify revenue as capital<\/p>\n
\u00b7\u00a0exploit concessional tax rates<\/p>\n
\u00b7\u00a0obscure the source of funds or the relationships between parties<\/p>\n
\u00b7\u00a0illegally release super funds early<\/p>\n
\u00b7\u00a0inappropriately move funds through several entities, such as a series of trusts including SMSFs, to avoid or minimise tax that would otherwise be payable.<\/p>\n
The ATO stated when it identifies an arrangement that represents a high risk to the tax or superannuation systems, it may issue a taxpayer alert to provide an early warning that an activity or arrangement is of concern and set out what it is currently doing about the arrangement. The alert will also assist those affected to make informed decisions about their tax affairs.<\/p>\n
Some of the tax alerts issued in regard to superannuation and SMSF include:<\/p>\n
\u00b7\u00a0TA 2023\/2\u00a0Diverting profits of a property development project to a self-managed superannuation fund, through use of a special purpose vehicle, involving non-arm\u2019s length arrangements<\/p>\n
\u00b7\u00a0TA 2016\/6\u00a0Diverting personal services income to self-managed superannuation funds<\/p>\n
\u00b7\u00a0TA 2015\/1\u00a0Dividend stripping arrangements involving the transfer of private company shares to a self-managed superannuation fund<\/p>\n
\u00b7\u00a0TA 2010\/5\u00a0The use of an unrelated trust to circumvent superannuation lending restrictions.<\/p>\n
Find more information about when the ATO issues taxpayer alerts on Practice Statement Law Administration\u00a0PS LA 2008\/15\u00a0Taxpayer Alerts and the\u00a0taxpayer alerts page\u00a0or see the\u00a0full list of taxpayer alerts.<\/p>\n
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Keeli Cambourne
\nNovember 24, 2025
\nsmsfadviser.com<\/p>\n","protected":false},"excerpt":{"rendered":"
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