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13 Aug 09 The self managed superannuation funds product ruling system - SMSFPR 2009/1

This Ruling was issued on 12 August 2009. It was not previously released in draft form.

A self managed superannuation funds product ruling provides the Commissioner's view on the application of the Superannuation Industry (Supervision) Act 1993 and Superannuation Industry (Supervision) Regulations 1994 to a scheme or "product" that the trustees of a number of self managed superannuation funds enter into in substantially the same way with a common entity or group of entities.

SMSFPR 2009/1 outlines the system of Self Managed Superannuation Funds Product Rulings (SMSFPR), including:

  • what constitutes an SMSFPR;
  • the non binding status of an SMSFPR;
  • the consequences of how the scheme dealt with in an SMSFPR is carried out;
  • the extent of certainty provided by an SMSFPR; and
  • when the Commissioner may refuse to issue an SMSFPR.

For additional information about SMSF Product Rulings, refer to paras 32-44 of Practice Statement Law Administration PS LA 2009/5

The ATO has also issued the following forms and information in relation to SMSF Product Rulings:

For a copy of SMSFPR 2009/1, go here


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