The budget measures impacting SMSFs and the issues where there is still uncertainty. Hosts Aaron Dunn and Miranda Brownlee discuss Labor's stance on some of the SMSF measures announced by the previous government including the SMSF residency changes and what details remain unclear at this point. They discuss the proposed increase in penalty unit amounts and Labor's plans to change the treatment of off-market share buy-backs and what impact these measures may have on SMSFs. The episode also highlights some of the missing items from the budget including whether the government will proceed in making changes to the non-arm's length income provisions and the two-year amnesty for legacy pensions. Aaron Dunn also shares his predictions on what the SMSF industry might see in the upcoming May budget next year.