Mr Miller said some practitioners may decide to write the commutation request, if they have all the information in place, later in the year before the return is lodged.

“They then take the risk that while the ATO aren’t putting any compliance energy into the pre-1 July commutations, it doesn’t mean that they won’t necessarily take action,” he said.

“Just because the ATO aren’t allocating compliance resources to these specific super reform issues, it doesn’t mean those super reform issues won’t be targeted if there are other compliance issues with the fund.”

Mr Miller said while no one is likely to be any wiser if paperwork is put in place on the weekend following 30 June, putting it off for longer means there’s greater risk with mistakes being made.

“If [SMSF practitioners] are starting to put these things together later on in the financial year, then inevitably as we’ve seen with any sort of super reform, people make mistakes the day they do it and they get themselves into strife.”