The Australian Taxation Office reveals the trends and characteristics emerging across different groups within the SMSF sector. In this two-part series, Martin Frauenfelder, director of the ATO SMSF regulatory branch, will share his insights on what the ATO’s statistics reveal in relation to both trustees and the professionals servicing the SMSF sector. Mr Frauenfelder explores the latest trends with SMSF registrations, the use of SMSF professionals by trustees, and how contraventions compare across different subgroups across the SMSF trustee population. He will also discuss some of the changes across different age demographics and what trustees need to be thinking about at different points in the SMSF life cycle.