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Self-managed superannuation funds illegal early access

Learn about the self-managed super funds (SMSFs) illegal early access estimate.

Last updated 18 February 2026

Latest estimate and trends for SMSF illegal early access

Compare the 2022–23 SMSF illegal early access estimate with trends from previous years.

ATO action to address the risk of SMSF illegal early access

How we support self-managed super fund (SMSF) trustees to meet their superannuation obligations.

Methodology for estimating SMSF illegal early access

How we calculate the self-managed super fund (SMSF) illegal early access estimate.

Reliability of SMSF illegal early access estimate

How we make sure the self-managed super fund (SMSF) illegal early access estimate is reliable.

QC103831