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  • Changes to the Auditor/actuary contravention report and instructions

    We review the Auditor/actuary contravention report including instructions and SMSF independent auditor’s report annually to make any necessary changes.

    Auditor/actuary contravention report (ACR)

    Changes to the Auditor/actuary contravention report (ACR) (NAT 11239) and instructions will take effect from 1 July.

    These changes are a result of the Treasury Laws Amendment (Enhancing Whistleblower Protections) Act 2019 which inserted Part IVD into the Taxation Administration Act 1953 to better protect individuals who disclose information to us. As this will have implications for SMSF auditors who report other regulatory information at Section G of the Auditor/actuary contravention report (ACR), we have updated the ACR to include this information, with effect from 1 July 2019.

    We've added a disclaimer to Sections G of the ACR to make it clear that when you provide information about a fund or trustee(s) at section G, you're consenting to the disclosure of your identity to the SMSF trustee(s).

    If you wish to keep your identity confidential, you can make a voluntary disclosure at We don't consider the disclosure of information at Sections E and F of the ACR will be impacted by the new law.

    We've updated the ACR instructions in line with changes to the form. We’ve also added guidance for SMSF auditors who've been unable to obtain sufficient appropriate evidence to support the market value of fund assets; example 10 includes an example of an SMSF that invested in unlisted assets and the SMSF auditor is unable to verify the asset’s current market value.

    SMSF independent auditor's report

    There are no changes to the Self-managed super fund independent auditor's report (NAT 11466) this year. The current version can be used for all reporting periods from 1 July 2016.

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      Last modified: 15 Jul 2019QC 59670