ASF Audits head of education Shelley Banton discusses the recent shift in the ATO's compliance approach and some of the emerging compliance issues for SMSFs. Ms Banton shares her thoughts on the reasons behind the recent spike in trustee disqualifications and where some of the serious breaches are arising. She also chats about the benefits of early engagement with the ATO where issues arise, and explains some of the recent changes to the way the ATO addresses compliance issues following the release of PSLA 2023/1. Ms Banton also highlights the top compliance issues at the moment and where the ATO will be focusing its attention over the next year.