It continued that one important tool is the education direction – a written notice requiring a trustee to complete an approved SMSF education course and provide evidence of completion.

This is used when a trustee’s lack of understanding has contributed to a breach of the Superannuation Industry (Supervision) Act 1993 (SISA) or Regulations (SISR).

The ATO said the benefits of an education direction include addressing knowledge gaps that led to the contravention and improving trustee understanding to prevent future breaches.

Education directions may be used alongside other compliance options, such as administrative penalties, rectification directions, and written undertakings to rectify the issue.

Trustees must also sign or re-sign the SMSF trustee declaration within 21 days of completing the course to confirm their understanding of their obligations.

Education directions can only be issued where there is a reasonable belief of a contravention (excluding Part 3B of the SISA), and only to individuals or directors who were trustees at the time of the breach.

The ATO is inviting trustees to review and provide feedback on the draft Practice Statement – PS LA 2025/D2 Self-managed super funds – Education direction(s) for contraventions of the Superannuation Industry (Supervision) Act 1993.

Feedback and comments can be sent to This email address is being protected from spambots. You need JavaScript enabled to view it. by Friday, 31 October 2025.