April 15, 2021 Phil Broderick Business Law, Superannuation AAT confirms non-compliance of accountant’s SMSF but reverses trustee disqualification April 15, 2021 Phil Broderick Business Law, Superannuation Cases on the making of self managed superannuation funds (SMSFs) non-compliant are relatively rare. Issuing a notice of non-compliance is one of the most severe penalties available in an SMSF context, given the taxation implications