[4203] Issuing education directions to trustees of self-managed super funds [new]
Purpose
This Practice Statement provides guidance to ATO staff about whether to give a trustee or a director of a body corporate that is a trustee of a self-managed super fund an education direction under section 160 of the Superannuation Industry (Supervision) Act 1993.
Outcome
Law Administration Practice Statement PS LA 2026/1 Self-managed superannuation funds – education directions for contraventions of the Superannuation Industry (Supervision) Act 1993 published on 15 January 2026.