AU Engine

Source: Northern Territory Police and Fire Services

In brief:

• This story lists a number of accessible tracks in Canberra.
• These tracks are pram and wheelchair friendly.
• Canberra trails and tracks are for everyone to enjoy.

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Whether you’re pushing a pram, using a wheelchair or after a smooth and easy walk – these Canberra tracks are for everyone to enjoy.

Australian National Botanic Gardens

The Botanic Gardens is home to many of our native plants and wildlife. It’s a great place to explore with the whole family.

The looped path of the gardens begins from the main parking area. It is a flat, easy 1.5 km paved boardwalk that has no steps.

Visitors can hire a free wheelchair or electric mobility scooter. You can also book a seat on the wheelchair-friendly bus tour.

Little explorers love the Paperbark Treehouse. This has a ramp-accessible platform at the main level.

Cotter Discovery Trail

This short 1 km loop offers pram and wheelchair-friendly trail options.

From the Discovery Trail carpark you will see the accessible trailhead.

Enjoy a walk amongst nature, learning about the history of the Cotter Dam along the way.

From the accessible ramp, reach the amphitheatre-style viewing platform which provides direct views of the dam.

Accessible toilets and parking are available at the Cotter Reserve.

For a longer walk, try the Cotter Explorer track.

Jerrabomberra Wetlands Nature Reserve

These wetlands offer great walking tracks through nature.

It’s an important sanctuary for birdlife, frogs and more. Visit one of the birdhides on site to spot some of Australia’s 200+ bird species.

All mapped walks are accessible for both prams and wheelchairs:

• Kellys Swamp Loop  and Billabong Walk (2.6 km)
• The Woodland Walk (2.6 km)

Find the trailhead in the parking area at the end of Dairy Road in Fyshwick.

^{Image: Jerrabomberra Wetlands}

Mulligans Flat Wetlands Walk

Walking this 3.5 km trail takes around 45 minutes return.

It offers a gentle walk around the wetlands and is great for birdwatching.

The boardwalk is accessible for prams and wheelchairs.

The National Arboretum

The Arboretum has one of the world’s largest collections of rare, endangered and significant trees. You’ll also find the National Bonsai and Penjing Collection.

Smooth, wide pathways connect key attractions such as Pod Playground and café.

There are also all-access paths and grade 1 sealed paths with no steps to help you explore. These include:

• Events Terrace Loop – 0.6 km
• Dairy Farmers Hill Lookout – 200 m return
• Himalayan Cedar Path – 500 m return.

Find more accessible tracks on the National Arboretum website.

There is plenty of disabled parking available, and wheelchairs are available for hire.

Accessible toilets can be found at the Village Centre and at the children’s playground. The playground also features accessible swings.

Tidbinbilla Nature Reserve

Take the family to see wildlife in a natural setting at Tidbinbilla, just a 40-minute drive from the city.

Tidbinbilla offers mobility access to many popular locations with:

• accessible toilets
• designated parking areas
• paved footpaths for independent wheelchair access.

Some accessible tracks to enjoy include the Sanctuary Loop and Koala Path. If you are in a wheelchair you will need someone to assist you on these paths.

The Nature Discovery Playground has a bird’s nest swing suitable for young children and people with limited mobility.

Mobility-impaired visitors can hire a free all-terrain wheelchair from the Tidbinbilla Visitor Centre.

Find out more about hiring a TrailRider on the Parks ACT website.

^{Image: Tidbinbilla Nature Reserve}

Umbagong District Park

Three scenic bridge walks weave through this Belconnen nature park.

It’s a great spot for locals to stop and appreciate their surroundings. Look out for beautiful grasslands, birdlife, frogs, lizards and more.

All bridges are 2 m wide, to ensure they are accessible for prams, mobility scooters and wheelchairs.

The larger bridge walk offers an accessible lookout and seating area.

Weston Park

Weston Park is in the heart of Canberra on the western side of Lake Burley Griffin.

This 4.2 km loop trail is an easy, flat path suitable for prams and wheelchairs.

It will lead you through the park, and past a large adventure playground the kids can enjoy.

There are also picnic tables, benches, barbeques and accessible public toilets.

You will find plenty of disabled parking.

Yerrabi Pond

Yerrabi Pond has a picturesque walking track that everyone can enjoy.

The path is around 4.2 km long and flat, making it both pram-friendly and wheelchair friendly.

The Yerrabi Pond District Park features toilets , barbeques, a play space and adventure playground. This includes a wheelchair-accessible liberty swing.

^{Image: Yerrabi Pond}

Plan your next outdoor adventure:

The Find a Park tool can help you find an accessible track or park to visit.

You can narrow your search to include features such as:

• wheelchair accessible
• toilets
• barbeques and more.

Remember to always check weather, alerts and closures on the Parks ACT website before going on your outdoor adventure.

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Source: New places to play in Gungahlin

What is a commutation?

Commutation is the process of converting a self-managed super fund (SMSF) pension or annuity into a lump sum payment. This payment can be:

• paid to the beneficiary
• rolled over to another
  • product in the same super fund
  • super fund.

Each commutation must be reported to us as a transfer balance cap event in a transfer balance account report.

Making a large pension drawdown, instead of partially commuting, doesn’t:

To reduce your transfer balance, you must commute an amount of your super income stream.

Actioning commutation requests and minimum payments

When actioning a request to commute a pension, you must consider the following:

• Partial commutations no longer count towards the annual minimum pension payment amount.
• When the commutation is for the full amount of the pension, ensure the minimum pension amount has been paid before actioning the commutation.
• When the commutation is only partial, ensure that either
  • the minimum amount is paid before commutation
  • sufficient assets remain to meet the minimum pension payment standards for that year, based on the original value of the income stream at the start of the year.

The requirement to make a minimum payment before commutation doesn’t apply when either:

• the commutation arises because of the death of a member
• the sole purpose of the commutation is to
  • pay a Division 293 additional tax
  • make a payment split under the family law provisions
  • allow a client’s right to return a financial product under the corporation’s law provisions.

Full commutation and minimum payments

A full commutation doesn’t count towards the minimum pension payment. It happens when you have a liability to pay a member a lump sum instead of a pension. The account-based pension also ends before you make the lump sum payment to the member.

Before fully commuting a member’s pension (paying the lump sum), ensure all minimum annual pension payments are made. This is to ensure the minimum pension standards are met up to the time the pension stops.

If a pension that started from 20 September 2007 is to be commuted in full, the SMSF must ensure at least a minimum amount is paid from the pension beforehand. This is because the pension ends at the time the decision is documented to fully commute.

The minimum payment must occur in the same financial year as the commutation.

The amount paid must be at least the pro rata of the minimum annual payment amount.

For pensions starting in the same financial year they are commuted, the pro rata minimum annual payment amount is calculated using the number of days from the start day of the pension to the day it is commuted. This is calculated as follows:

Pro rata minimum payment amount = minimum annual payment amount × days from the start day to the day pension commuted ÷ 365 (or 366 in a leap year).

If a member fully commutes a pension and retains the amount of the commutation lump sum within the fund, you will be required to recalculate the tax-free and taxable components of any new benefit subsequently paid from the fund.

Commutation of legacy retirement products

From 7 December 2024, changes have been made to the law allowing members to commute a range of legacy retirement products for 5 years. These products generally started before 20 September 2007 or started as a result of a conversion of an earlier legacy product that started before that date.

The commutation must be in full and all minimum annual pension payments must be made in the same financial year as the commutation.

The minimum amount for the financial year of commutation is calculated as follows:

Annual amount × days from the start day of the financial year to the day pension commuted ÷ 365 (or 366 in a leap year).

The annual amount is determined under regulations 1.07B and 1.07C of SISR or regulation 1.08 of the Retirement Savings Account Regulations 1997.

The minimum annual payment amount where a pension or annuity has been commuted will be calculated on a pro rata basis under the relevant regulations for that pension or annuity, as follows:

Pro rata minimum payment amount = minimum annual payment amount × days from the start day to the day pension commuted ÷ 365 (or 366 in a leap year).

Where the legacy retirement product had moved to a reversionary income stream, members will be eligible to commute the income stream into a death benefit payment. Minimum pension payment rules apply.

Full commutation paid in specie

A full commutation can be paid in specie. For the purposes of super laws, the payment that results from a full commutation is a lump sum. If permitted under the fund’s governing rules, the payment may be in the form of cash or in specie.

You’ll need to consider the governing rules of the fund and any CGT consequences with the transfer of assets instead of cash.

Tax consequences

If the pension was in retirement phase:

• the super income stream ends at the time the full commutation takes effect
• eligibility for ECPI also ends at the same time.

There may also be CGT consequences because of the disposal of assets after this time.

Partial commutation payments

A partial commutation:

• occurs when a member receiving a pension requests to withdraw a lump sum amount that is less than their total pension entitlement
• doesn’t result in a pension ending because there’s still an obligation to continue to pay pension benefits.

A partial commutation of an SMSF account-based pension doesn’t count towards the minimum pension payment.

The taxable and tax-free components of any partial commutation payment must have the same proportions as those determined for the components of the separate interest that supported the pension when the pension started.

The payment that results from a partial commutation is a lump sum for the purposes of the super laws. A lump sum payment includes a payment made by way of an asset transfer, known as an in specie payment.

When the super income stream is partially commuted, the value of the super interest supporting the super income stream is reduced.

Source:

On behalf of the CFA Board, CEO and Chief Officer and all members of the CFA, we express our deepest sympathies to our colleagues at Victoria Police on the loss of two (TBC) officers in the line of duty. 

Submitted by	CFA media

Source: New places to play in Gungahlin

Providing medical documents

Individuals may be able to access their super early on compassionate grounds for certain expenses, where they meet the relevant eligibility criteria.

When applying, individuals need to provide documents to support their eligibility, including medical reports and quotes or invoices from registered health practitioners.

The grounds that require medical documents to be provided are:

• medical treatment for the individual or their dependant
• medical transport for the individual or their dependant
• modifications to the individual’s home or vehicle to accommodate their or their dependant’s special needs arising from a severe disability
• palliative care for the individual or their dependant.

Accessing super early can have significant long-term financial impacts and should be a last resort for your patient.

Medical report requirements

Health practitioners play a critical role in assisting their patient to apply for early release of their super on compassionate grounds.

ATO staff rely on information provided by health practitioners when assessing applications. Therefore it is important to ensure the information provided in medical reports is complete, true and correct.

There is no requirement for a health practitioner to provide a medical report for a patient. When deciding whether to prepare a medical report, health practitioners should consider the accuracy of the diagnosis and whether the proposed treatment is the necessary treatment to address an eligible medical condition. We expect any practitioners preparing a report to be appropriately trained and qualified to express an opinion on the patient’s condition and the efficacy of the proposed treatment in treating the condition. This includes where you are preparing a report and are not the treating practitioner.

Consultations with patients for the purposes of providing a medical report must be fulsome enough to ensure sufficient information is gathered. Inaccurate or incomplete information provided in a medical report may result in significant penalties as a result of making a false or misleading statement.

We prefer you to complete our medical report form rather than providing your own report. This:

• helps ensure you provide all the information required to assess the application in the first instance
• minimises the chance of your patient’s application being delayed or declined.

If you choose to provide your own report, you need to ensure you provide all the information required by our template.

When completing the medical report and providing quotes/invoices, you need to ensure:

• you have had the required level of consultation with your patient before preparing the medical report
• the treatments and costs in quotes or invoices you issue are restricted to what is medically required for your patient’s circumstances
• your quotes and invoices don’t include any fees or charges unrelated to the treatment, including fees of registered agents and other third parties.

Behaviours of concern

We are aware of various concerning reports regarding the conduct of health practitioners who support individuals to access their super on compassionate grounds.

We are working with other regulators including Australian health practitioner regulation agency (Ahpra) to examine these reports further and consider any necessary actions.

A joint statementExternal Link made by Ahpra and the Dental and Medical Boards of Australia has expressed concerns about reports of financial harm to patients and may be placing profits ahead of patient care.

Examples of behaviour the ATO considers inappropriate or that are illegal:

• Preparing inaccurate medical reports to support patients access their super where they are ineligible (for example, for cosmetic purposes).
• Preparing medical reports where a fulsome consultation or examination has not occurred, such as
  • by telehealth when a physical, in-person examination is required to provide a full and accurate assessment of the patient’s condition, or
  • on the basis of a report from another practitioner where you haven’t conducted your own proper consultation or examination.
• Recommending more expensive treatment options, where cheaper alternatives are available.
• Influencing or advising patients to access their super early without an Australian financial services licenceExternal Link. This is likely providing financial product advice, and if you are unlicensed, can result in severe penalties and other regulatory action by ASIC.
• Requesting, collecting or storing patient myGov details to submit applications. This is a breach of the myGov terms of useExternal Link and compromises the security of your patients’ myGov account and personal information. It may result in their myGov account being locked, suspended or deactivated permanently.

Charging or receiving a fee or other reward to assist patients prepare or submit their application where you aren’t registered with the TPBExternal Link. This can result in significant penalties from the TPB.

We are aware of reports of people being coached on how to present their condition as eligible and requiring treatment in order to obtain a medical report from a health practitioner. We advise health practitioners to be aware of this possibility when undertaking their examination and diagnosis, particularly where the patient has been referred by a practitioner or other third party who might benefit from the patient making an application to access their super early.

How to report concerns

We encourage health practitioners to make a tip-off if they are aware of and have concerns about:

• individuals who have inappropriately accessed their super, or
• health practitioners or registered agents that have assisted individuals to inappropriately access their super.

We review all tip-offs for early access to super and take action where necessary.

We also encourage anyone with concerns about:

Source: Mental Health Australia

Wagga Wagga is the latest community in regional New South Wales to benefit from the NSW Government’s new Contactless Ticketing Program, with 20 local buses fitted with tap-and-go payment technology. 

This innovative program is part of the NSW Government’s commitment to better public transport by making convenient tap-and-go payment options available on more than 400 rural and regional bus services. 

Following successful trials in Bathurst and Dubbo, the Contactless Ticketing Program is being rolled out on fare-paying buses across regional and rural NSW, allowing passengers to pay using their smartphone, smartwatch, debit or credit card. 

Until now, many passengers have largely been limited to paying with cash, except in a few locations where operators independently introduced contactless payment systems. 

In partnership with local operator Busabout Wagga, the Government has upgraded existing systems to a new, purpose-built solution tailored for rural and regional networks. 

It’s part of the NSW Government’s commitment to build more connected regional communities across NSW. 

In July, contactless payment readers were installed on 20 Wagga Wagga buses. Transport for NSW is now finalising the rollout schedule for other regional areas, with the full Contactless Ticketing Program expected to be completed by the end of 2027. 

While the new technology offers greater flexibility, passengers will still have the option to pay with cash, ensuring accessibility for all users. 

The program does not apply to dedicated school services, where students typically use pre-paid passes, or NSW TrainLink long-distance coaches, which require pre-booked tickets. 

Read the full media release here (PDF, 188.68 KB)

Source: New places to play in Gungahlin

Providing medical documents

Individuals may be able to access their super early on compassionate grounds for certain expenses, where they meet the relevant eligibility criteria.

When applying, individuals need to provide documents to support their eligibility, including medical reports and quotes or invoices from registered health practitioners.

The grounds that require medical documents to be provided are:

• medical treatment for the individual or their dependant
• medical transport for the individual or their dependant
• modifications to the individual’s home or vehicle to accommodate their or their dependant’s special needs arising from a severe disability
• palliative care for the individual or their dependant.

Accessing super early can have significant long-term financial impacts and should be a last resort for your patient.

Medical report requirements

Health practitioners play a critical role in assisting their patient to apply for early release of their super on compassionate grounds.

ATO staff rely on information provided by health practitioners when assessing applications. Therefore it is important to ensure the information provided in medical reports is complete, true and correct.

There is no requirement for a health practitioner to provide a medical report for a patient. When deciding whether to prepare a medical report, health practitioners should consider the accuracy of the diagnosis and whether the proposed treatment is the necessary treatment to address an eligible medical condition. We expect any practitioners preparing a report to be appropriately trained and qualified to express an opinion on the patient’s condition and the efficacy of the proposed treatment in treating the condition. This includes where you are preparing a report and are not the treating practitioner.

Consultations with patients for the purposes of providing a medical report must be fulsome enough to ensure sufficient information is gathered. Inaccurate or incomplete information provided in a medical report may result in significant penalties as a result of making a false or misleading statement.

We prefer you to complete our medical report form rather than providing your own report. This:

• helps ensure you provide all the information required to assess the application in the first instance
• minimises the chance of your patient’s application being delayed or declined.

If you choose to provide your own report, you need to ensure you provide all the information required by our template.

When completing the medical report and providing quotes/invoices, you need to ensure:

• you have had the required level of consultation with your patient before preparing the medical report
• the treatments and costs in quotes or invoices you issue are restricted to what is medically required for your patient’s circumstances
• your quotes and invoices don’t include any fees or charges unrelated to the treatment, including fees of registered agents and other third parties.

Behaviours of concern

We are aware of various concerning reports regarding the conduct of health practitioners who support individuals to access their super on compassionate grounds.

We are working with other regulators including Australian health practitioner regulation agency (Ahpra) to examine these reports further and consider any necessary actions.

A joint statementExternal Link made by Ahpra and the Dental and Medical Boards of Australia has expressed concerns about reports of financial harm to patients and may be placing profits ahead of patient care.

Examples of behaviour the ATO considers inappropriate or that are illegal:

• Preparing inaccurate medical reports to support patients access their super where they are ineligible (for example, for cosmetic purposes).
• Preparing medical reports where a fulsome consultation or examination has not occurred, such as
  • by telehealth when a physical, in-person examination is required to provide a full and accurate assessment of the patient’s condition, or
  • on the basis of a report from another practitioner where you haven’t conducted your own proper consultation or examination.
• Recommending more expensive treatment options, where cheaper alternatives are available.
• Influencing or advising patients to access their super early without an Australian financial services licenceExternal Link. This is likely providing financial product advice, and if you are unlicensed, can result in severe penalties and other regulatory action by ASIC.
• Requesting, collecting or storing patient myGov details to submit applications. This is a breach of the myGov terms of useExternal Link and compromises the security of your patients’ myGov account and personal information. It may result in their myGov account being locked, suspended or deactivated permanently.

Charging or receiving a fee or other reward to assist patients prepare or submit their application where you aren’t registered with the TPBExternal Link. This can result in significant penalties from the TPB.

We are aware of reports of people being coached on how to present their condition as eligible and requiring treatment in order to obtain a medical report from a health practitioner. We advise health practitioners to be aware of this possibility when undertaking their examination and diagnosis, particularly where the patient has been referred by a practitioner or other third party who might benefit from the patient making an application to access their super early.

How to report concerns

We encourage health practitioners to make a tip-off if they are aware of and have concerns about:

• individuals who have inappropriately accessed their super, or
• health practitioners or registered agents that have assisted individuals to inappropriately access their super.

We review all tip-offs for early access to super and take action where necessary.

We also encourage anyone with concerns about:

Source: Northern Territory Police and Fire Services

The Northern Territory Police Force is calling for public assistance to locate 21-year-old Mr Zivian Ryan and 22-year-old Mr Harry Meneri who both absconded from NT Corrections custody in Alice Springs today.

Around 11:10am, police were notified that the two men had absconded from a community work placement on Dixon Road in Braitling.

Zivian Ryan is described as being of Aboriginal in appearance, 177cm tall, with a medium build and short black hair. He was last seen wearing a green shirt, beige long pants and brown boots.

Harry Meneri is described as being of Aboriginal in appearance, 170cm tall, with a medium build and short black hair. He was last seen wearing a green shirt, beige long pants and brown boots.

Alice Springs police are actively looking for both men and they are urged to return themselves into custody as soon as possible.

Police advise not to approach them if sighted, and to contact police on 131 444. Please quote reference number P25227340. You can make anonymous reports via Crime Stoppers on 1800 333 000.

Source: New places to play in Gungahlin

Legal requirements

Early access to super on compassionate grounds is only available in limited circumstances to pay for certain expenses. You must:

• meet all eligibility rules
• provide the required evidence, including whether you can pay for part or all of the expense by other means.

It is illegal to access your super early unless you meet a condition of release under superannuation law.

If you access your super or attempt to access it without meeting the rules, you could face serious consequences.

Inappropriate behaviours

We have identified and stopped attempts to inappropriately access super early on compassionate grounds. Examples of inappropriate behaviours include:

• fabricating or changing documents to indicate eligibility
• attempting to access super through illegal promoter schemes
• providing inaccurate information in documents, such as medical reports
• not using super on the approved expense
• creating falsified ATO approval letters to present to super funds.

You should be cautious of registered agents, health practitioners and other people that promote you can access your super early. Where these entities act inappropriately regarding your application, you can be liable for any consequences including penalties for making a false or misleading statement. Examples where this could occur include:

• if you provide your myGov sign-in details to a registered agent or another person and they provide us with inaccurate information
• if your health practitioner provides you a medical report that is inaccurate (such as incorrectly advising cosmetic treatment is necessary) and you provide us with that report.

If a third party is assisting you to apply, it is important that you review your application and any documents you intend to provide us before you submit your application, to ensure they are accurate.

Consequences of inappropriate access

If we find an approved application included falsified documents or incorrect information, we will cancel the approval letter we gave you. This means you may be charged extra tax on the super payment at your marginal tax rate instead of the concessional rate.

We may correct your income tax return to ensure the payment and withholding tax are accurate. This could involve amending your return or issuing a default assessment, which may result in:

• additional income tax due to how the payment is reported
• tax shortfall penalties for making false or misleading statements when lodging your return
• interest charges on any shortfall.

Anyone making false or misleading statements when accessing their super on compassionate grounds may face penalties. Health practitioners or other parties who facilitated the application may also face penalties.

We may also prosecute anyone that promotes a scheme to illegally access super. This can result in civil and criminal penalties, including significant fines and imprisonment.

Before submitting an application, you need to ensure that all the information you are providing is accurate, including the content within medical reports.

Read the outcome where a Western Australian woman was jailed for exploiting hardship superannuation support.

myGov access

You should never share your myGov sign-in details with anyone, including:

• health practitioners
• registered tax agents.

Doing so:

• is a breach of the myGov terms of useExternal Link
• compromises the security of your records
• can result in your myGov account being locked, suspended, or deactivated permanently.

Remember, if you share your myGov details with a third party, you are responsible for everything they do with your account.

Voluntary disclosure

If you have inappropriately accessed your super, you can make a voluntary disclosure to inform us of:

• the error you made, or
• false or misleading information you provided.

You can make a voluntary disclosure to us:

• in writing, or
• by phone.

Making a voluntary disclosure may result in a reduction of any penalties or interest that would otherwise apply.

How to report concerns

We encourage members of the community to make a tip-off if they are aware of and have concerns about:

• individuals who have inappropriately accessed their super, or
• health practitioners or registered agents who have assisted individuals to inappropriately access their super.

We review all tip-offs for early access to super and take action where necessary.

We also encourage anyone with concerns about:

Source: New places to play in Gungahlin

About the Senate Order

The Senate Order on departmental and agency contracts requires agencies to publish details of contracts valued at $100,000 or more (including GST) that:

• have been entered into in the previous 12 months
• have not been fully performed.

The website listings are published twice a year, at the end of each financial year and each calendar year.

We ensure that the listed contracts do not contain any inappropriate confidentiality provisions. Our listings are included below.

Procurement contracts are available through the Senate Order Report on AusTenderExternal Link.

Calendar year listings

The following are our listings published at the end of each calendar year.

2024 non-procurement contracts list

Pursuant to the Senate Order on non-corporate Commonwealth entity contracts, the following table sets out non-procurement contracts entered into by the ATO. These provide for a consideration to the value of $100,000 or more (GST inclusive) and which:

• have not been fully performed as at 31 December 2024, or
• which have been entered into during the 12 months prior to 31 December 2024.

Most of the contracts listed contain confidentiality provisions of a general nature that are designed to protect the confidential information of the parties that may be obtained or generated in carrying out the contract.

The reasons for including such clauses include:

• ordinary commercial prudence that requires protection of trade secrets, proprietary information and similar
• protection of other Commonwealth material and personal information.

We have ensured the listed contracts do not contain any inappropriate confidentiality provisions. The contracts do not contain provisions that make information contained in the contract confidential, or other provisions to protect information obtained or generated in carrying out the contract. The currency for all amounts listed is AUD.

Table 1: 2024 non-procurement contracts list

Recipient	Subject matter	Amount of consideration	Start date	Anticipated end date
Multiple recipients qualified under the terms of the National Tax Clinic (NTC) Grant Program	14 substantially identical contracts with qualified recipients of grant agreements under the NTC Program. The NTC Program provides funding to tertiary education providers to operate tax clinics where unrepresented taxpayers can seek assistance with their tax and superannuation obligations.	Amounts varying from $168,660 to $365,650. An aggregate amount of the total amount to be paid in respect of grant agreements under the NTC Program is $4,428,173‬.	1/01/2022	31/03/2025
Gateway Network Governance Body	Supports the continuation of the governance framework for the Superannuation Transaction Network.	$1,483,900	3/09/2024	30/06/2028

2023 non-procurement contracts list

Pursuant to the Senate Order on non-corporate Commonwealth entity contracts, the following table sets out non-procurement contracts entered into by the ATO. These provide for a consideration to the value of $100,000 or more (GST inclusive) and which:

• have not been fully performed as at 31 December 2023, or
• which have been entered into during the 12 months prior to 31 December 2023.

Most of the contracts listed contain confidentiality provisions of a general nature that are designed to protect the confidential information of the parties that may be obtained or generated in carrying out the contract.

The reasons for including such clauses include:

• ordinary commercial prudence that requires protection of trade secrets, proprietary information and similar
• protection of other Commonwealth material and personal information.

We have ensured the listed contracts do not contain any inappropriate confidentiality provisions. The contracts do not contain provisions that make information contained in the contract confidential, or other provisions to protect information obtained or generated in carrying out the contract. The currency for all amounts listed is AUD.

Table 2: 2023 non-procurement contracts list

Recipient	Subject matter	Amount of consideration	Start date	Anticipated end date
Multiple recipients qualified under the terms of the National Tax Clinic (NTC) Grant Program	14 substantially identical contracts with qualified recipients of grant agreements under the NTC Program. The NTC Program provides funding to tertiary education providers to operate tax clinics where unrepresented taxpayers can seek assistance with their tax and superannuation obligations.	Amounts varying from $146,060 to $300,000. An aggregate amount of the total amount to be paid in respect of grant agreements under the NTC Program is $3,899,403‬.	1/01/2022	31/03/2025
Gateway Network Governance Body	Supports the continuation of the governance framework for the Superannuation Transaction Network.	$2,277,000	1/07/2021	31/10/2024

Financial year listings

The following are our listings published at the end of each financial year.

2024–25 non-procurement contracts list

Pursuant to the Senate Order on non-corporate Commonwealth entity contracts, the following table sets out non-procurement contracts entered into by the ATO. These provide for a consideration to the value of $100,000 or more (GST inclusive) and which:

• have not been fully performed as at 30 June 2025, or
• which have been entered into during the 12 months prior to 30 June 2025.

Most of the contracts listed contain confidentiality provisions of a general nature that are designed to protect the confidential information of the parties that may be obtained or generated in carrying out the contract.

The reasons for including such clauses include:

• ordinary commercial prudence that requires protection of trade secrets, proprietary information and similar
• protection of other Commonwealth material and personal information.

We have ensured the listed contracts do not contain any inappropriate confidentiality provisions. The contracts do not contain provisions that make information contained in the contract confidential, or other provisions to protect information obtained or generated in carrying out the contract. The currency for all amounts listed is AUD.

Table 3: 2024–25 non-procurement contracts list

Recipient	Subject matter	Amount of consideration	Start date	Anticipated end date
Multiple recipients qualified under the terms of the National Tax Clinic (NTC) Grant Program	19 substantially identical contracts with qualified recipients of grant agreements under the NTC Program. The NTC Program provides funding to tertiary education providers to operate tax clinics where unrepresented taxpayers can seek assistance with their tax and superannuation obligations.	Amounts varying from $198,400 to $292,522. An aggregate of the total amount to be paid in respect of grant agreements under the NTC Program is $5,400,005‬.	1/01/2025	31/03/2028
Gateway Network Governance Body	Supports the continuation of the governance framework for the Superannuation Transaction Network.	$6,147,900	3/09/2024	31/10/2028

2023–24 non-procurement contracts list

Pursuant to the Senate Order on non-corporate Commonwealth entity contracts, the following table sets out non-procurement contracts entered into by the ATO. These provide for a consideration to the value of $100,000 or more (GST inclusive) and which:

• have not been fully performed as at 30 June 2024, or
• which have been entered into during the 12 months prior to 30 June 2024.

Most of the contracts listed contain confidentiality provisions of a general nature that are designed to protect the confidential information of the parties that may be obtained or generated in carrying out the contract.

The reasons for including such clauses include:

• ordinary commercial prudence that requires protection of trade secrets, proprietary information and similar
• protection of other Commonwealth material and personal information.

We have ensured the listed contracts do not contain any inappropriate confidentiality provisions. The contracts do not contain provisions that make information contained in the contract confidential, or other provisions to protect information obtained or generated in carrying out the contract. The currency for all amounts listed is AUD.

Table 4: 2023–24 non-procurement contracts list

Recipient	Subject matter	Amount of consideration	Start date	Anticipated end date
Multiple recipients qualified under the terms of the National Tax Clinic (NTC) Grant Program	14 substantially identical contracts with qualified recipients of grant agreements under the NTC Program. The NTC Program provides funding to tertiary education providers to operate tax clinics where unrepresented taxpayers can seek assistance with their tax and superannuation obligations.	Amounts varying from $146,060 to $300,000. An aggregate amount of the total amount to be paid in respect of grant agreements under the NTC Program is $3,899,403‬.	1/01/2022	31/03/2025
Gateway Network Governance Body	Supports the continuation of the governance framework for the Superannuation Transaction Network.	$2,277,000	01/07/2021	31/10/2024

Source: New places to play in Gungahlin

The ATO has released its Corporate plan 2025-26 and I want to point out what our priorities will mean for SMSFs. This plan is a chance for us to reaffirm our commitment to the integrity and sustainability of Australia’s super system. A key activity is to continue to regulate SMSFs and provide support and online services to trustees, professionals and other regulators.

Key Areas of Focus

Outstanding SMSF Annual Returns

We’ll be focussing on the significant number of outstanding SMSF annual returns. There is a growing number of SMSFs falling behind in their lodgment obligations, and we know that lodgment is the most important compliance obligations trustees must meet. If you fail to lodge your annual return on time, there may be penalties and interest applied and SMSF tax concessions can be lost. If your fund’s lodgment is overdue, the Super fund lookup status may change to ‘regulation details removed’. This can restrict your SMSF’s ability to receive rollovers and employer contributions.

Compliance with Release Authorities

We’re also concerned about SMSFs increasingly failing to comply with release authorities. This non-compliance involves not releasing money according to the authority or paying it but not complying with the requirements to notify us.

Compliance with Commutation Authorities

We’ll also focus on SMSFs failing to respond to Commissioner’s Commutation Authorities within 60 days using the correct reporting event and by lodging the transfer balance account report.

If an SMSF fails to respond to the commutation authority within 60 days of the notice, the member’s income stream ceases to be in retirement phase and the SMSF can’t claim an earnings tax exemption for this income stream in that income year or any later income years.

Illegal Early Access

We’re continuing to tighten controls around SMSF registration and focusing on education and early intervention. We’ve seen an upward trend in accessing super early and our focus remains on those who illegally access SMSF funds. It’s important you don’t fall victim to the temptation of illegal early access schemes. The consequences can include additional tax, penalties, loss of retirement savings and disqualification as an SMSF trustee which goes on the public record.

Fraud Prevention

Fraud remains a key risk for the super system and we’re working hard to stay ahead of emerging threats. Vigilance is essential, as the system grows, and fraudsters become more sophisticated.

Our Commitment

We all play a vital role in safeguarding the retirement savings of millions of Australians. We’ll continue to encourage everyone to operate transparently, securely, and in the best interests of members.

We’re committed to protecting retirement savings and ensuring the system remains fair for everyone.

Finally, I want to thank you for continuing to engage with us and help us shape the future of super. Your role is critical, and we’re here to support you every step of the way.

Emma Rosenzweig
Deputy Commissioner
Super and Employer Obligations