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Supporting SMSF trustees experiencing vulnerability

ATO Vulnerability Framework now available to support people experiencing vulnerability.

Published 21 October 2025

We’ve released our new Vulnerability Framework, it's a principle-based guide that sets out our commitment to better support people who may be experiencing vulnerability when engaging with the tax and super systems.

The Framework was shaped through public consultation, with valuable input from individuals, tax professionals, partners and advocates. We'd like to acknowledge and thank everyone who contributed – your feedback helped us build a more inclusive and practical approach.

Vulnerability can affect anyone at any time

The Framework outlines how we aim to respond with empathy, communicate clearly, and connect people with the right support. It also acknowledges the different roles people may have when engaging with us – including as trustees of self-managed super funds and highlights our commitment to improving how we support them with their tax and super obligations.

To help people understand what support is available, we've published new web content.

This includes:

  • the full Framework and an Easy Read summary
  • examples and information about current support options
  • information about how we're implementing the framework and building our capability.

If you’re an SMSF trustee or adviser, we encourage you to read this information and share it with trustees who may be experiencing vulnerability.

While implementation will take time, we’re committed to ongoing consultation and transparency.

Visit our website to learn more about the Vulnerability Framework and what support is available.

Looking for the latest news for SMSFs? – You can stay up to date by visiting our SMSF newsroom and subscribingExternal Link to our monthly SMSF newsletter.

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