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Contravention report changes to impact SMSF auditors

Miranda Brownlee
17 July 2019 — 1 minute read

The auditor contravention report has been updated following reforms to whistleblower protection laws which will have implications for SMSF auditors who report information at section G of the ACR.

In an online update, the ATO said that changes to the auditor/actuary contravention report (ACR) (NAT 11239) and instructions have now been in effect since 1 July this year.

The ATO said the changes are a result of the Treasury Laws Amendment (Enhancing Whistleblower Protections) Act 2019 which inserted Part IVD into the Taxation Administration Act 1953 to better protect individuals who disclose information to the Tax Office.


“As this will have implications for SMSF auditors who report other regulatory information at section G of the auditor/actuary contravention report (ACR), we have updated the ACR to include this information, with effect from 1 July 2019,” the ATO said.

A disclaimer has been added to section G of the ACR to make it clear that when auditors provide information about a fund or trustees at section G, they’re consenting to the disclosure of their identity to the SMSF trustee.

“If you wish to keep your identity confidential, you can make a voluntary disclosure at ato.gov.au/tipoff. We don’t consider the disclosure of information at sections E and F of the ACR will be impacted by the new law,” the ATO said.

The ATO said it has also updated the ACR instructions in line with changes to the form.

“We’ve also added guidance for SMSF auditors who’ve been unable to obtain sufficient appropriate evidence to support the market value of fund assets,” it said.

“Example 10 includes an example of an SMSF that invested in unlisted assets and the SMSF auditor is unable to verify the asset’s current market value.”

Miranda Brownlee

Miranda Brownlee


Miranda Brownlee is the deputy editor of SMSF Adviser, which is the leading source of news, strategy and educational content for professionals working in the SMSF sector.

Since joining the team in 2014, Miranda has been responsible for breaking some of the biggest superannuation stories in Australia, and has reported extensively on technical strategy and legislative updates. Miranda has also directed SMSF Adviser's print publication for several years. 

Miranda also has broad business and financial services reporting experience, having written for titles including Investor Daily, ifa and Accountants Daily.

You can email Miranda on: This email address is being protected from spambots. You need JavaScript enabled to view it.

Contravention report changes to impact SMSF auditors
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