Insights & Connections: Superannuation Audit Services at SMSF Technical Strategy Day 2025
- Superannuation Audit Services
- Oct 9
- 3 min read
Staying Ahead in a Changing SMSF Landscape
On Wednesday, 8 October 2025, Denise Surjenko and Daniel Surjenko from Superannuation Audit Services attended the SMSF Technical Strategy Day 2025 at the InterContinental Melbourne. Hosted by SMSF Adviser, the annual event brought together industry leaders, auditors, accountants, and advisers to explore the latest technical and strategic developments shaping the SMSF sector.
The day offered valuable insights into upcoming legislative changes, compliance trends, and trustee behaviours—along with the opportunity to catch up with peers, clients, and friends across the industry. Events like these are not only a chance to stay informed but also to strengthen professional relationships within the SMSF community.
Connecting with Industry Leaders
Throughout the day, Denise and Daniel enjoyed engaging conversations with fellow attendees and presenters, including Aaron Dunn, CEO and Co-Founder of Smarter SMSF and one of the event’s key speakers. Aaron’s deep knowledge and practical insights into SMSF strategy and legislation were a highlight of the program.
They also caught up with William Spark, Managing Director of Superfund Property Valuations and MC for the event. His engaging commentary and professional hosting contributed greatly to the day’s success.
Key Takeaways from the Day
Division 296 – Still Uncertain Territory
A key topic of discussion was the evolving situation around Division 296. As presenters noted, “we just don’t know yet”—the industry continues to work with lore, not law, as final details remain uncertain. There’s hope the measures may not proceed as proposed, but close attention to future developments remains essential.
ATO Compliance – Context Matters
The ATO’s compliance approach continues to be risk-based, but penalties depend heavily on individual fund circumstances. Understanding the context behind compliance decisions remains crucial for both trustees and auditors.
Fear of Running Out – A Barrier to Retirement
A behavioural insight that resonated strongly was FORO (Fear of Running Out)—a common reason many trustees delay retirement unnecessarily. The discussion reinforced the value of sound planning and professional advice to build confidence in retirement readiness.
Valuations and Arm’s Length Transactions
The event also revisited best-practice approaches for SMSF asset valuations, referencing ATO QC 26343 – Guide to Valuing SMSF Assets. Attendees were reminded that valuations should reflect:
Arm’s length transactions
Proper marketing
Full knowledge of both parties
It was also clarified that “Net Market Value” is not used for SMSF reporting purposes—an important distinction for ensuring accurate compliance.
Committed to Excellence and Connection
For Superannuation Audit Services, attending events like the SMSF Technical Strategy Day is an important way to remain at the forefront of change—combining technical learning with valuable networking opportunities.
As Denise and Daniel reflected, “It’s always great to catch up with peers, clients and friends, and to continue learning from some of the best minds in the SMSF space.”
By staying connected and informed, the Superannuation Audit Services team continues to deliver trusted, accurate, and up-to-date SMSF audit expertise to clients across Australia.
Book a FREE consultation with our experienced SMSF audit team today to discuss your SMSF auditing needs today.
Disclaimer: This communication is for general informational purposes. For tailored advice specific to your firm’s circumstances, please contact us directly.
