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  • Section G: Other regulatory information

    Question 19

    This section allows you to report any other concerns, in addition to the events and contraventions you have already reported about either the fund or the trustees where you believe these will help us in performing our functions as the regulator of SMSFs.

    Do not use this section if you have no compliance issues or other relevant issues of concern to report.

    Do not use this section for reporting a contravention of section 35D (fund has failed to lodge its annual return by the due date) as we are able to detect these contraventions. Information related to an event or contravention listed in Table 1A or 1B (such as subsection 35C(2)) must be reported at Section E: Contraventions. This information should not be included here.

    If you want to provide more information, place X in the Yes box. Before you complete this section you need to consider if you consent under paragraph 14ZZW(2)(e) of the Taxation Administration Act 1953 for the purposes of the tax whistle-blower legislation, to the Commissioner disclosing your identity (if required) when using this information in administering any taxation laws.

    If you would like to keep your identity confidential, place X in the No box and don't enter the additional information into Section G of the ACR. You can make a disclosure by completing the tip-off form on our website. Alternatively, you can find the form in the Contact us section of the ATO app or you can phone in your tip-off on 1800 060 062.

    If you consent to the Commissioner disclosing your identity (if required) when using this information in administering any taxation laws, place X in the Yes box and enter the additional information, explaining why you formed that opinion.

    Examples of things you may consider reporting in Section G include:

    • recurring contraventions of non-reportable sections or regulations
    • questionable conduct of trustee/tax agent/administrator during engagement, such as undue pressure or influence to provide an unqualified audit report
    • concerns you have resulting from a trustee failing to cooperate with you or terminating your engagement, for example, where an audit engagement was terminated because a contravention was identified
    • questionable conduct of a previous SMSF auditor, including where previous contraventions were not identified.

    We encourage you to report this type of conduct to us at Section G so we can consider whether any compliance action needs to be taken against the fund.

    If you are providing information about breaches of the sections and regulations listed in table 1A and 1B, you need to assess if these should be reported at Section E: Contraventions.

    Last modified: 25 Aug 2022QC 17603