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The regulators

The Australian Taxation Office (ATO) is the government authority with prudential regulatory role over self managed sueprfunds.

The core legislation covering self managed superfund is the Superannuation Industry (Supervision) Act 1993 and Superannuation Industry (Supervision) Regulations 1994.

It is the trustees who are charged with the responsibilities to ensure the superfund is compliance with the superfund's deed and the law.