“They obviously are looking at a range of issues post 1 July, 2017, but they have made some referencing in respect to considerations around reversionary pension,” he said.

“I know there’s a lot of commentary in the industry about the way in which a pension may be able to continue so we’ll need to see a little bit [clarity] more there.

“We also expecting an update, ultimately to tax ruling 2010/1 around contributions and of course the impact of the NALI provisions and the removal of the earnings test for personal deductible contributions.”

Mr Dunn said there was also mention of Commissioner discretion around benefits taken prior to conditions of release.

“Interestingly, that information was in draft form. They have put this on hold now,” he said. “The draft was around not only the determination around where the Commissioner might apply discretion to deal with a benefit – that has been taken out prior to the ability to do so –therefore [it is more about] how they could treat it as a superannuation or death benefit.

“That will remain in draft for some time as will the practice statement or administration 2021 D3 as well.”

Mr Dunn said there was a period of consultation on this issue which received a lot of feedback from the industry which asked for the regulator to provide more context on how the ruling may impact the SMSF sector.

“We’ve also seen a legislative instrument in recent times, really bridging a gap around the way in which the personal deductible contributions work and the extending the definition of employee,” Mr Dunn said.

Tim Miller, Smarter SMSF technical and education manager, said the uncertainty around these issues is problematic for the industry.

“For two of the most critical documents that the ATO ever released – the TR 2030 (5) and TR 2010 – to have this sort of uncertainty around elements of them effectively, seven years or after the Super reform took place, is a little bit troubling,” he said.

“Particularly since in the TR 2010 one of the incorporated changes was around the removal of the maximum earnings test for personal deductible contributions and we’ve seen further changes last year around that whole personal deductible contribution space as well.

“There are a lot of intricacies which need to be taken into consideration.”