The most significant changes and challenges set to impact SMSF professionals and their clients in the year ahead. In the first episode for 2023, hosts Aaron Dunn and Miranda Brownlee outline some of the legislative, regulatory and systemic changes that SMSF professionals may need to prepare for this year. With the ATO intensifying its compliance focus on SMSFs and set to finalise its guidance on rectification decisions and education directions, they discuss why 2023 will be an important year from a compliance perspective. Aaron and Miranda also chat about the government's continued focus on modernising business communications and registers and some of the expected changes in relation to SIS laws. They also talk about other changes on the horizon including the shift to quarterly-based reporting for TBAR, outcomes from the Quality of Advice Review and other potential policy changes for super.