--- title: "Superannuation" url: "https://ailawframework.com/practice/superannuation" type: "practice_area" site: "AI Law Framework" id: "A27" task_count: 25 last_reviewed: "2026-10-10" --- # Superannuation > Identify the fund, interest, member circumstances and relevant date. Verify governing instruments, applicable thresholds and calculations using current source records and suitable specialist review. Canonical page: https://ailawframework.com/practice/superannuation Last reviewed: 2026-10-10 Site index for agents: https://ailawframework.com/llms.txt Also covers: Superannuation law; SMSF law; occupational superannuation; retirement savings; super trustee advice; SIS Act compliance; superannuation guarantee; payday super ## Key facts - Tasks: 25 - Green: 3, Yellow: 17, Red: 5 - Levels: Green is AI drafts and the lawyer checks; Yellow is lawyer and AI draft together; Red is the lawyer writes and AI may only check, clarify or collect data. ## Principles - **Define the matter**: Confirm the client’s instructions, jurisdiction, intended output and the information available before dividing the work. - **Verify the authorities**: Open each relied-on authority independently. Confirm its existence, current status, proposition and any quotation or pinpoint reference. - **Reconcile the figures**: Trace every relied-on figure to its source, confirm dates and assumptions, and independently recalculate totals or derived amounts. ## Checklist - Open each relied-on authority independently. Confirm its existence, current status, proposition and any quotation or pinpoint reference. - Trace every relied-on figure to its source, confirm dates and assumptions, and independently recalculate totals or derived amounts. - Calculate operative dates independently from the current rule and actual triggering event. Check exceptions and record the verified deadline. - Review operative clauses in the complete document, including definitions, cross-references, schedules and inconsistencies with the instructions. - Obtain and inspect the relevant current official register or search result. Confirm identities, interests and the date and scope of the search. - Verify the applicable jurisdiction and the version of each relevant law, rule or instrument in force at the material time. - Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use. ## Restrictions - Confirm firm, client and applicable court or professional restrictions before using any AI feature. ## Jurisdiction note Apply this guidance to the actual matter and jurisdiction. Confirm current requirements before relying on an example. ## Basis Practice guidance supports planning; the responsible lawyer confirms the scope, evidence and review requirements for the matter. Also covers: Superannuation law; SMSF law; occupational superannuation; retirement savings; super trustee advice; SIS Act compliance; superannuation guarantee; payday super Superannuation law sits at the intersection of trust law, Commonwealth statute (the SIS Act and SIS Regulations), APRA/ASIC prudential regulation, tax law (ITAA 1997 and ITAA 1936), and financial services licensing. The core AI risk profile is high: the regime is numerically dense (contribution caps, preservation rules, pension phase thresholds that change annually and are now indexed in both directions), the regulatory instruments are voluminous and frequently amended, trustee obligations are non-delegable and personally owed, and a single incorrect date or contribution ceiling can trigger immediate and irreversible tax consequences for the member — making hallucination a concrete client-harm vector rather than an abstract concern. The pace of legislative change from 2024–2026 (payday super, DBFO, FAR, CPS 230, new Family Law superannuation regulations) means AI training data is structurally stale on multiple fronts simultaneously. ## Limits on AI assistance Red lines — never in this area ## Limits on AI assistance AI must never produce a final numerical advice output on contribution caps, preservation ages, minimum pension percentages, transfer balance caps (general or personal), TSB thresholds, low-rate caps, or PAYG withholding rates without independent lawyer verification of current-year figures from primary sources (ATO, legislation.gov.au) — these numbers change annually via indexation and hallucinated figures cause immediate and irreversible tax damage. AI must never be the sole author of a trustee discretion analysis (death benefit, benefit payment, investment decision) — trustee discretions are non-delegable under the SIS Act and a non-fettering obligation exists; AI output that pre-frames or pre-commits the trustee's reasoning creates direct legal risk and may itself constitute a breach of covenant. AI must never draft a condition of release analysis that goes directly to a member or trustee without a lawyer verifying the preservation age, the specific condition relied on, and the current regulatory text from legislation.gov.au — a wrong release triggers illegal early access liability at top marginal rate, penalties, and cannot be unwound. AI must never generate a BDBN, pension commencement deed, or deed of variation that is executed without a lawyer reviewing witness requirements, the deed's power to amend, and compliance with the current SIS Act and SIS Regulations — invalid operative documents can cause catastrophic member and estate harm. AI must never cite an ATO Practical Compliance Guideline by number without a lawyer independently confirming the PCG number is correct and the current version applies — AI hallucination of incorrect PCG numbers (e.g., citing PCG 2018/7 for LRBA arm's length terms when the correct instrument is PCG 2016/5) is a documented risk in this area with direct compliance consequences. AI must never research or cite APRA Prudential Standards, ASIC class orders, or ATO rulings without a lawyer independently verifying currency against the live APRA Prudential Handbook, ASIC Instruments Register, and ATO Legal Database — superannuation instruments are among the most frequently amended in Australian law. AI must never produce transfer balance cap calculations or defined benefit interest valuations for clients — these require actuary or ATO-verified figures, the general TBC changed to $2.0M on 1 July 2025 and to $2.1M on 1 July 2026, and the member's personal TBC may differ; hallucinated numbers create uncorrectable excess transfer balance tax liability. AI must never be used to generate trustee resolutions, minutes, or investment strategy documents that are adopted without full lawyer review — these are operative legal documents attracting personal trustee liability and, for APRA-regulated entities, potential FAR accountability breaches. AI must never produce advice on the Family Law (Superannuation) Regulations without confirming the advice is based on the 2025 Regulations (commenced 1 April 2025) and not the superseded 2001 Regulations — the methods and factors for valuing interests have changed, and precedents based on the old regulations may be non-compliant. AI must never produce payday super compliance advice without confirming the Treasury Laws Amendment (Payday Superannuation) Act 2025 and its associated 2026 Regulations are the operative instruments (commencement 1 July 2026) and that any ATO draft PCG referenced is not a draft — employer clients acting on draft guidance as though it were settled law face SG charge exposure. - AI must never produce a final numerical advice output on contribution caps, preservation ages, minimum pension percentages, transfer balance caps (general or personal), TSB thresholds, low-rate caps, or PAYG withholding rates without independent lawyer verification of current-year figures from primary sources (ATO, legislation.gov.au) — these numbers change annually via indexation and hallucinated figures cause immediate and irreversible tax damage. - AI must never be the sole author of a trustee discretion analysis (death benefit, benefit payment, investment decision) — trustee discretions are non-delegable under the SIS Act and a non-fettering obligation exists; AI output that pre-frames or pre-commits the trustee's reasoning creates direct legal risk and may itself constitute a breach of covenant. - AI must never draft a condition of release analysis that goes directly to a member or trustee without a lawyer verifying the preservation age, the specific condition relied on, and the current regulatory text from legislation.gov.au — a wrong release triggers illegal early access liability at top marginal rate, penalties, and cannot be unwound. - AI must never generate a BDBN, pension commencement deed, or deed of variation that is executed without a lawyer reviewing witness requirements, the deed's power to amend, and compliance with the current SIS Act and SIS Regulations — invalid operative documents can cause catastrophic member and estate harm. - AI must never cite an ATO Practical Compliance Guideline by number without a lawyer independently confirming the PCG number is correct and the current version applies — AI hallucination of incorrect PCG numbers (e.g., citing PCG 2018/7 for LRBA arm's length terms when the correct instrument is PCG 2016/5) is a documented risk in this area with direct compliance consequences. - AI must never research or cite APRA Prudential Standards, ASIC class orders, or ATO rulings without a lawyer independently verifying currency against the live APRA Prudential Handbook, ASIC Instruments Register, and ATO Legal Database — superannuation instruments are among the most frequently amended in Australian law. - AI must never produce transfer balance cap calculations or defined benefit interest valuations for clients — these require actuary or ATO-verified figures, the general TBC changed to $2.0M on 1 July 2025 and to $2.1M on 1 July 2026, and the member's personal TBC may differ; hallucinated numbers create uncorrectable excess transfer balance tax liability. - AI must never be used to generate trustee resolutions, minutes, or investment strategy documents that are adopted without full lawyer review — these are operative legal documents attracting personal trustee liability and, for APRA-regulated entities, potential FAR accountability breaches. - AI must never produce advice on the Family Law (Superannuation) Regulations without confirming the advice is based on the 2025 Regulations (commenced 1 April 2025) and not the superseded 2001 Regulations — the methods and factors for valuing interests have changed, and precedents based on the old regulations may be non-compliant. - AI must never produce payday super compliance advice without confirming the Treasury Laws Amendment (Payday Superannuation) Act 2025 and its associated 2026 Regulations are the operative instruments (commencement 1 July 2026) and that any ATO draft PCG referenced is not a draft — employer clients acting on draft guidance as though it were settled law face SG charge exposure. ## Jurisdiction-specific considerations Australian traps ## Jurisdiction-specific considerations Annual indexation trap — multiple simultaneous changes from 1 July 2026: The concessional cap increased to $32,500 (from $30,000), the non-concessional cap increased to $130,000 (from $120,000), the bring-forward amount increased to $390,000 (from $360,000), and the general transfer balance cap increased to $2.1M (from $2.0M, which itself increased from $1.9M on 1 July 2025). AI training data reflecting $30,000/$120,000/$1.9M figures is two or more indexation cycles stale as at mid-2026. Always verify from the ATO's contributions caps page and TBC page before any advice. SIS Act version integrity — 2024–2026 amending wave: The SIS Act and SIS Regulations have been substantively amended by the Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024, the Treasury Laws Amendment (Payday Superannuation) Act 2025, and the Treasury Laws Amendment (Payday Superannuation) Regulations 2026 (commencing 1 July 2026). AI may conflate provisions from different legislative versions. Always cross-check sections against the Federal Register current in-force compilation. Incorrect ATO PCG citation risk — LRBA: The correct ATO Practical Compliance Guideline for SMSF LRBA safe harbour terms is PCG 2016/5 (updated annually for interest rates: 8.95% for real property; 10.95% for listed shares in 2025-26). PCG 2018/7 is an unrelated instrument addressing hybrid mismatch arrangements. AI citation of 'PCG 2018/7 for LRBA arm's length terms' is a hallucination. Verify the PCG number and current rates against the ATO Legal Database before relying on any LRBA guidance from AI output. Family Law (Superannuation) Regulations 2025 — superseded the 2001 Regulations from 1 April 2025: The Family Law (Superannuation) Regulations 2001 are repealed. AI trained before mid-2025 will produce precedents and valuation method references based on superseded law. The 2025 Regulations introduce a 'transition factor' for pre-1 April 2025 orders and agreements still being implemented. Lawyers must verify all superannuation splitting work against the 2025 Regulations and the updated Methods and Factors Approval 2025. Payday super commencement — 1 July 2026: The Treasury Laws Amendment (Payday Superannuation) Act 2025 received royal assent in November 2025 and commences 1 July 2026, requiring SG contributions to reach the employee's fund within 7 business days of payday. AI trained before this date will not know the final enacted form and may conflate proposed and enacted versions. The ATO's compliance PCG was in draft as at mid-2026 — confirm final status before advising employers. APRA CPS 230 (Operational Risk Management, in force 1 July 2025) — AI vendor risk: Superannuation trustees must maintain a material service provider register and manage AI tool vendors as material service providers where AI is operationally critical. Trustees were required to submit their MSP register to APRA by 1 October 2025. Law firms advising trustees on technology governance must account for this when drafting vendor contracts, and it creates context for assessing whether a trustee's AI governance meets their covenant obligations under ss 52–52B. APRA April 2026 industry letter — four named AI governance failures: On 30 April 2026, APRA issued a letter to all regulated entities (including superannuation trustees) naming four specific governance failures: (1) information security gaps for AI-specific threats (prompt injection, non-human actor identity management); (2) immature governance treating AI as 'just another technology'; (3) supplier risk opacity with heavy concentration in single AI providers; (4) inadequate assurance using point-in-time audits for adaptive models. APRA has signalled enforcement action. Lawyers advising trustees on AI adoption or covenant compliance must treat this letter as a live regulatory benchmark. FAR personal accountability (from 15 March 2025): The Financial Accountability Regime applies to superannuation trustees and their accountable persons across 16 Key Functions. AI governance failings — including failure to manage AI vendor risk under CPS 230 or failure to maintain appropriate oversight of AI outputs — can constitute a breach of FAR obligations, creating personal liability for executives. Lawyers must flag this when advising on trustee AI adoption or operational risk frameworks. ASIC enforcement — death benefit claims (2025–2026 active): ASIC commenced civil penalty proceedings against AustralianSuper (March 2025, 6,897 claims; four months to four years to assess claims), Cbus/United Super (processing delays affecting over 10,000 members), and Mercer Super (systemic failure to report member services investigations). ASIC's May 2026 progress report confirms continued focus on laggard trustees. Lawyers advising on death benefit procedures or claims-handling policies must brief trustee clients on this active enforcement environment. A trustee using AI to triage or process death benefit claims without adequate human review faces heightened regulatory risk in this environment. Hill v Zuda Pty Ltd [2022] HCA 21 — non-lapsing BDBN validity: The High Court held that a non-lapsing BDBN is only valid if the trust deed expressly permits it. AI commonly mischaracterises the effect of this case or conflates it with state-specific trust law principles. No legislative override is in force as at June 2026. Always verify the deed's specific language and confirm no subsequent High Court or Federal Court authority has altered this position. AFCA superannuation complaints — no monetary cap, distinct time limits: No monetary cap applies in AFCA's superannuation jurisdiction (unlike general financial services complaints). AFCA Rules were updated July 2024. AI frequently applies general AFCA time limits to superannuation matters — always verify the specific AFCA Superannuation Complaints time limits from the current Rules. State stamp duty on deed amendments: Trust deed amendments may attract ad valorem or nominal duty in some states/territories depending on the nature of the amendment and whether consideration passes. The duty position varies by jurisdiction and has changed in several states. AI cannot reliably advise on current state duty rules — always obtain state-specific verification. - Annual indexation trap — multiple simultaneous changes from 1 July 2026: The concessional cap increased to $32,500 (from $30,000), the non-concessional cap increased to $130,000 (from $120,000), the bring-forward amount increased to $390,000 (from $360,000), and the general transfer balance cap increased to $2.1M (from $2.0M, which itself increased from $1.9M on 1 July 2025). AI training data reflecting $30,000/$120,000/$1.9M figures is two or more indexation cycles stale as at mid-2026. Always verify from the ATO's contributions caps page and TBC page before any advice. - SIS Act version integrity — 2024–2026 amending wave: The SIS Act and SIS Regulations have been substantively amended by the Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024, the Treasury Laws Amendment (Payday Superannuation) Act 2025, and the Treasury Laws Amendment (Payday Superannuation) Regulations 2026 (commencing 1 July 2026). AI may conflate provisions from different legislative versions. Always cross-check sections against the Federal Register current in-force compilation. - Incorrect ATO PCG citation risk — LRBA: The correct ATO Practical Compliance Guideline for SMSF LRBA safe harbour terms is PCG 2016/5 (updated annually for interest rates: 8.95% for real property; 10.95% for listed shares in 2025-26). PCG 2018/7 is an unrelated instrument addressing hybrid mismatch arrangements. AI citation of 'PCG 2018/7 for LRBA arm's length terms' is a hallucination. Verify the PCG number and current rates against the ATO Legal Database before relying on any LRBA guidance from AI output. - Family Law (Superannuation) Regulations 2025 — superseded the 2001 Regulations from 1 April 2025: The Family Law (Superannuation) Regulations 2001 are repealed. AI trained before mid-2025 will produce precedents and valuation method references based on superseded law. The 2025 Regulations introduce a 'transition factor' for pre-1 April 2025 orders and agreements still being implemented. Lawyers must verify all superannuation splitting work against the 2025 Regulations and the updated Methods and Factors Approval 2025. - Payday super commencement — 1 July 2026: The Treasury Laws Amendment (Payday Superannuation) Act 2025 received royal assent in November 2025 and commences 1 July 2026, requiring SG contributions to reach the employee's fund within 7 business days of payday. AI trained before this date will not know the final enacted form and may conflate proposed and enacted versions. The ATO's compliance PCG was in draft as at mid-2026 — confirm final status before advising employers. - APRA CPS 230 (Operational Risk Management, in force 1 July 2025) — AI vendor risk: Superannuation trustees must maintain a material service provider register and manage AI tool vendors as material service providers where AI is operationally critical. Trustees were required to submit their MSP register to APRA by 1 October 2025. Law firms advising trustees on technology governance must account for this when drafting vendor contracts, and it creates context for assessing whether a trustee's AI governance meets their covenant obligations under ss 52–52B. - APRA April 2026 industry letter — four named AI governance failures: On 30 April 2026, APRA issued a letter to all regulated entities (including superannuation trustees) naming four specific governance failures: (1) information security gaps for AI-specific threats (prompt injection, non-human actor identity management); (2) immature governance treating AI as 'just another technology'; (3) supplier risk opacity with heavy concentration in single AI providers; (4) inadequate assurance using point-in-time audits for adaptive models. APRA has signalled enforcement action. Lawyers advising trustees on AI adoption or covenant compliance must treat this letter as a live regulatory benchmark. - FAR personal accountability (from 15 March 2025): The Financial Accountability Regime applies to superannuation trustees and their accountable persons across 16 Key Functions. AI governance failings — including failure to manage AI vendor risk under CPS 230 or failure to maintain appropriate oversight of AI outputs — can constitute a breach of FAR obligations, creating personal liability for executives. Lawyers must flag this when advising on trustee AI adoption or operational risk frameworks. - ASIC enforcement — death benefit claims (2025–2026 active): ASIC commenced civil penalty proceedings against AustralianSuper (March 2025, 6,897 claims; four months to four years to assess claims), Cbus/United Super (processing delays affecting over 10,000 members), and Mercer Super (systemic failure to report member services investigations). ASIC's May 2026 progress report confirms continued focus on laggard trustees. Lawyers advising on death benefit procedures or claims-handling policies must brief trustee clients on this active enforcement environment. A trustee using AI to triage or process death benefit claims without adequate human review faces heightened regulatory risk in this environment. - Hill v Zuda Pty Ltd [2022] HCA 21 — non-lapsing BDBN validity: The High Court held that a non-lapsing BDBN is only valid if the trust deed expressly permits it. AI commonly mischaracterises the effect of this case or conflates it with state-specific trust law principles. No legislative override is in force as at June 2026. Always verify the deed's specific language and confirm no subsequent High Court or Federal Court authority has altered this position. - AFCA superannuation complaints — no monetary cap, distinct time limits: No monetary cap applies in AFCA's superannuation jurisdiction (unlike general financial services complaints). AFCA Rules were updated July 2024. AI frequently applies general AFCA time limits to superannuation matters — always verify the specific AFCA Superannuation Complaints time limits from the current Rules. - State stamp duty on deed amendments: Trust deed amendments may attract ad valorem or nominal duty in some states/territories depending on the nature of the amendment and whether consideration passes. The duty position varies by jurisdiction and has changed in several states. AI cannot reliably advise on current state duty rules — always obtain state-specific verification. ## Risks to address How it goes wrong ## Risks to address Stale contribution cap figures: AI outputs prior-year concessional ($30,000) or non-concessional ($120,000) caps rather than the 2026-27 figures ($32,500/$130,000), causing a client to under- or over-contribute and triggering an ATO excess contributions notice that cannot be reversed. Wrong transfer balance cap: AI applies the $1.9M TBC (applicable to 2023-24) rather than $2.0M (2025-26) or $2.1M (2026-27 onwards), producing incorrect advice on whether a member can commence a retirement phase income stream or the quantum of a further credit event — with uncorrectable excess TBC tax consequences. Wrong preservation age: AI outputs a transitional preservation age (e.g., 57 or 58) inconsistent with the member's actual date of birth, leading to advice that a member can access benefits when they cannot — triggering illegal early access tax at top marginal rate plus penalties. Hallucinated case authority: AI invents a Federal Court or AFCA determination on death benefit disputes or BDBN validity with a plausible citation that does not exist, which is included in a client letter or submission and discovered only when opposing parties or the tribunal cannot locate the case. Incorrect PCG citation for LRBA: AI cites 'PCG 2018/7' for LRBA safe harbour terms — an unrelated ATO instrument on hybrid mismatch arrangements — rather than the correct PCG 2016/5, causing a compliance framework to reference an irrelevant instrument and leaving the SMSF's LRBA without a proper safe harbour analysis. SIS Act version conflation: AI applies a pre-2021 'best interests' formulation instead of the post-Treasury Laws Amendment (Your Future, Your Super) Act 2021 'best financial interests' duty, causing a trustee to act on an incorrect legal standard with potential covenant breach consequences. - Stale contribution cap figures: AI outputs prior-year concessional ($30,000) or non-concessional ($120,000) caps rather than the 2026-27 figures ($32,500/$130,000), causing a client to under- or over-contribute and triggering an ATO excess contributions notice that cannot be reversed. - Wrong transfer balance cap: AI applies the $1.9M TBC (applicable to 2023-24) rather than $2.0M (2025-26) or $2.1M (2026-27 onwards), producing incorrect advice on whether a member can commence a retirement phase income stream or the quantum of a further credit event — with uncorrectable excess TBC tax consequences. - Wrong preservation age: AI outputs a transitional preservation age (e.g., 57 or 58) inconsistent with the member's actual date of birth, leading to advice that a member can access benefits when they cannot — triggering illegal early access tax at top marginal rate plus penalties. - Hallucinated case authority: AI invents a Federal Court or AFCA determination on death benefit disputes or BDBN validity with a plausible citation that does not exist, which is included in a client letter or submission and discovered only when opposing parties or the tribunal cannot locate the case. - Incorrect PCG citation for LRBA: AI cites 'PCG 2018/7' for LRBA safe harbour terms — an unrelated ATO instrument on hybrid mismatch arrangements — rather than the correct PCG 2016/5, causing a compliance framework to reference an irrelevant instrument and leaving the SMSF's LRBA without a proper safe harbour analysis. - SIS Act version conflation: AI applies a pre-2021 'best interests' formulation instead of the post-Treasury Laws Amendment (Your Future, Your Super) Act 2021 'best financial interests' duty, causing a trustee to act on an incorrect legal standard with potential covenant breach consequences. ## Review checklist The lawyer's review checklist ## Review checklist Verify every numerical threshold in the AI output — contribution caps, TSB thresholds, TBC (general and personal), pension minimum percentages, low-rate cap, untaxed plan cap, LRBA safe harbour rates — against the ATO's current-year primary sources or Federal Register. Do not accept any figure from AI output without an independent check; as at 1 July 2026 multiple caps changed simultaneously. Confirm the version of the SIS Act, SIS Regulations, and any ITAA provision cited is the current in-force version on legislation.gov.au — note the amending Act and commencement date for any provision that has changed since 2022; the 2024–2026 amending wave is particularly dense. Verify all ATO Practical Compliance Guideline references by number against the ATO Legal Database — confirm the PCG number is correct (not a hallucination or transposition, e.g., PCG 2016/5 for LRBA safe harbour, not PCG 2018/7) and the current version and current-year rates apply. Check all APRA Prudential Standards, SPGs, and ASIC regulatory guidance cited against the live APRA Prudential Handbook and ASIC Instruments Register — confirm not withdrawn, updated, or replaced; CPS 230 (1 July 2025) and FAR (15 March 2025) must be verified as operative for trustee-directed advice. Verify all case law cited exists and states the correct proposition: run an AustLII or LexisNexis verification of every case name, citation, and proposition — hallucinated superannuation cases are common given the technical specificity of the area; confirm Hill v Zuda [2022] HCA 21 is correctly characterised and check for any subsequent decisions on BDBN validity. For any operative document (BDBN, deed amendment, pension agreement, trustee resolution, splitting agreement, SG undertaking), confirm execution requirements, witness rules, and form requirements match the current SIS Regulations and the fund's actual trust deed — and for superannuation splitting documents, confirm compliance with the Family Law (Superannuation) Regulations 2025 (not the superseded 2001 Regulations). For trustee-directed advice, confirm the AI output does not pre-determine or fetter the trustee's discretion — rewrite any section that reads as an instruction to the trustee rather than a presentation of relevant considerations for the trustee's independent decision. Confirm FAR and CPS 230 implications have been considered where advice touches on trustee AI adoption, vendor arrangements, or operational risk governance — APRA's April 2026 letter names four specific AI governance failures that constitute live supervisory expectations; assess the trustee's position against these benchmarks. - Verify every numerical threshold in the AI output — contribution caps, TSB thresholds, TBC (general and personal), pension minimum percentages, low-rate cap, untaxed plan cap, LRBA safe harbour rates — against the ATO's current-year primary sources or Federal Register. Do not accept any figure from AI output without an independent check; as at 1 July 2026 multiple caps changed simultaneously. - Confirm the version of the SIS Act, SIS Regulations, and any ITAA provision cited is the current in-force version on legislation.gov.au — note the amending Act and commencement date for any provision that has changed since 2022; the 2024–2026 amending wave is particularly dense. - Verify all ATO Practical Compliance Guideline references by number against the ATO Legal Database — confirm the PCG number is correct (not a hallucination or transposition, e.g., PCG 2016/5 for LRBA safe harbour, not PCG 2018/7) and the current version and current-year rates apply. - Check all APRA Prudential Standards, SPGs, and ASIC regulatory guidance cited against the live APRA Prudential Handbook and ASIC Instruments Register — confirm not withdrawn, updated, or replaced; CPS 230 (1 July 2025) and FAR (15 March 2025) must be verified as operative for trustee-directed advice. - Verify all case law cited exists and states the correct proposition: run an AustLII or LexisNexis verification of every case name, citation, and proposition — hallucinated superannuation cases are common given the technical specificity of the area; confirm Hill v Zuda [2022] HCA 21 is correctly characterised and check for any subsequent decisions on BDBN validity. - For any operative document (BDBN, deed amendment, pension agreement, trustee resolution, splitting agreement, SG undertaking), confirm execution requirements, witness rules, and form requirements match the current SIS Regulations and the fund's actual trust deed — and for superannuation splitting documents, confirm compliance with the Family Law (Superannuation) Regulations 2025 (not the superseded 2001 Regulations). - For trustee-directed advice, confirm the AI output does not pre-determine or fetter the trustee's discretion — rewrite any section that reads as an instruction to the trustee rather than a presentation of relevant considerations for the trustee's independent decision. - Confirm FAR and CPS 230 implications have been considered where advice touches on trustee AI adoption, vendor arrangements, or operational risk governance — APRA's April 2026 letter names four specific AI governance failures that constitute live supervisory expectations; assess the trustee's position against these benchmarks. ## Tasks (25) | Task | Level | How AI is used | What the lawyer must review | | --- | --- | --- | --- | | [Build a contribution-cap and excess-contribution table](https://ailawframework.com/practice/superannuation/build-a-contribution-cap-and-excess-contribution-table.md) | Red | From the member data the lawyer supplies, list concessional and non-concessional (or equivalent) contributions against the current caps and flag possible… | Confirm this year's cap figures from the revenue authority Remember indexed caps go stale every July | | Compare a self-managed retirement-fund deed to a current-law checklist | Yellow | Compare the deed to the checklist the lawyer supplies and list missing or outdated clauses with clause references. | Read every proposed amendment against the current statute and the fund's actual assets Do not execute a generated clause | | [Draft a death-benefit or beneficiary nomination and validity checklist](https://ailawframework.com/practice/superannuation/draft-a-death-benefit-or-beneficiary-nomination-and-validity-checklist.md) | Yellow | Produce a first-draft nomination and a checklist of deed, witness and dependant requirements from the deed and the member details. | Confirm the deed actually permits this nomination type Check lapsing v non-lapsing; the wrong form fails | | Build a death-benefit claim file from the trustee papers | Yellow | Extract the nomination, dependant evidence, deed clauses and correspondence into a claim chronology and a list of missing documents. | Advise on the trustee's decision yourself Check the external-dispute time limit for the scheme type; they differ | | [Build a trustee-duties compliance table for the fund](https://ailawframework.com/practice/superannuation/build-a-trustee-duties-compliance-table-for-the-fund.md) | Yellow | Map the trustee's described practices to the covenants or fiduciary duties the lawyer has listed, and mark missing policies and registers. | Confirm which prudential or fiduciary regime actually applies to this trustee | | Map preservation and early-release conditions for a member | Red | From the member's age, employment and medical papers, list candidate conditions of release and the evidence still required. | Check preservation age and the current early-release grounds Do not authorise a release from a generated checklist | | [Compare two fund deeds for a successor-fund or merger transfer](https://ailawframework.com/practice/superannuation/compare-two-fund-deeds-for-a-successor-fund-or-merger-transfer.md) | Yellow | Produce a clause-by-clause comparison of benefits, insurance, fees and member rights, and a first-draft member communication outline. | Decide the equivalent-rights and prudential tests yourself Do not treat a heading match as equivalent benefits | | [Build a self-managed fund contraventions checklist from the accounts](https://ailawframework.com/practice/superannuation/build-a-self-managed-fund-contraventions-checklist-from-the-accounts.md) | Yellow | From the accounts and related-party papers, list possible loan, in-house asset, sole-purpose and related-party issues with document references. | Open the source documents Do not treat a generated 'contravention' as a report to the regulator | | Calculate minimum pension or drawdown figures from the balance and age | Red | Produce a drawdown table from the account balance, age and the percentage schedule the lawyer has supplied, with a commencement-document checklist. | Confirm the current factors Do not use the temporary COVID-era reductions still in older sources | | Draft a family-law retirement-fund or pension splitting notice pack | Yellow | Produce first-draft flagging or splitting notices and a valuation-information request from the order or agreement and the fund type. | Check the fund type; it changes the valuation method Serve only the form the fund and the court rules actually require | | Build an employer contribution-compliance table | Yellow | From payroll data and the contribution rules the lawyer names, list pay cycles, due dates and shortfalls, and draft a first-pass remediation schedule. | Confirm the current due-date rule Check for changes to payday-style contribution clocks | | [Map tax-free and taxable components of a lump-sum or pension payment](https://ailawframework.com/practice/superannuation/map-tax-free-and-taxable-components-of-a-lump-sum-or-pension-payment.md) | Red | From the member record, build a component table and a withholding checklist using the rates the lawyer has supplied. | Confirm the current low-rate cap and withholding schedules Do not issue a payment instruction from the draft table | | [Build a related-party income and expenditure table for the fund](https://ailawframework.com/practice/superannuation/build-a-related-party-income-and-expenditure-table-for-the-fund.md) | Yellow | From the accounts and related-party contracts, list dealings that may not be arm's length, with the documents and pricing evidence on each row. | Apply the current non-arm's-length income rules Do not treat a generated risk flag as a tax position | | Compare a member booklet or product disclosure to the deed | Yellow | Compare the member-facing booklet to the deed and list inconsistencies on benefits, insurance, fees and nomination rules. | Treat the deed as governing Decide which mismatches need a deed change, a disclosure fix or both | | Prepare a rollover or transfer checklist from the two fund papers | Green | List the forms, consents, insurance consequences and timing from both funds' papers, and mark missing items. | Confirm the receiving fund can accept the benefit type Discuss any insurance loss on rollover with the client and adviser | | Draft trustee minutes and a resolution from the meeting papers | Yellow | Turn the agenda, papers and notes into draft minutes and resolutions, with conflicts and decisions that still need a recorded vote flagged. | Check wording against the deed Do not copy privileged advice into the minutes | | Build an investment-strategy and related-party dealing file | Yellow | Extract the strategy document, asset list and related-party contracts into a file index with dates and apparent gaps against the strategy. | Check the strategy matches the actual assets Treat a generated gap as a question, not a contravention | | [Extract data from TPD insurance claim documents](https://ailawframework.com/practice/superannuation/extract-data-from-tpd-insurance-claim-documents.md) | Yellow | Use AI extraction to organise claim evidence. | Lawyer verifies medical and employment facts. | | [Build a knowledge-mining index for super disability claims](https://ailawframework.com/practice/superannuation/build-a-knowledge-mining-index-for-super-disability-claims.md) | Yellow | Index claim files for retrieval. | Check confidentiality controls. | | [Assess TPD claim timelines faster with AI](https://ailawframework.com/practice/superannuation/assess-tpd-claim-timelines-faster-with-ai.md) | Yellow | Generate claim timeline. | Verify against source. | | [Check AI-generated summaries of trust deeds and SIS rules](https://ailawframework.com/practice/superannuation/check-ai-generated-summaries-of-trust-deeds-and-sis-rules.md) | Red | Verify summaries. | Lawyer reads deed. | | [Draft member communications with AI](https://ailawframework.com/practice/superannuation/draft-member-communications-with-ai.md) | Green | Draft plain-language letters. | Compliance review. | | Explain GenAI court rules to a superannuation complainant | Green | Summarise court AI rules. | Lawyer approves. | | Summarise fund trust deed provisions on death benefits | Yellow | Extract nomination provisions. | Lawyer verifies. | | Draft an AFCA complaint summary | Yellow | Summarise the complaint facts. | Lawyer reviews. | ## Jurisdiction notes ### Australia #### Legal sources Trust law, the SIS Act and SIS Regulations, APRA and ASIC prudential regulation, ITAA 1997 and ITAA 1936, and financial services licensing. #### Figures Contribution caps, preservation rules and pension-phase thresholds change each year and are indexed in both directions. One wrong date or cap can cause irreversible tax consequences for the member. #### Trustee duties Trustee obligations are non-delegable and owed personally. #### Recent change 2024–2026 brought payday super, DBFO, FAR, CPS 230 and new Family Law superannuation regulations. - Check every cap, threshold and rate against the ATO for the current year before it reaches a client. ### New Zealand Local name: KiwiSaver and workplace superannuation #### Governing Act KiwiSaver Act 2006, administered with Inland Revenue. Schedule 1 contains the rules KiwiSaver schemes must follow. #### Not Australian law Not the SIS Act, APRA or an Australian binding death-benefit nomination. #### Relationship splits Do not assume the Australian super-splitting regime. Open a current New Zealand instrument. Sources: - [KiwiSaver Act 2006](http://www.legislation.govt.nz/act/public/2006/0040/latest/DLM378372.html) (checked 2026-09-23) - [Inland Revenue: KiwiSaver legislation](https://www.ird.govt.nz/kiwisaver/kiwisaver-scheme-providers/kiwisaver-legislation) (checked 2026-09-23) ### United States Local name: Employee benefits and ERISA retirement plans #### Governing law ERISA and the Internal Revenue Code govern qualified plans, 401(k) plans and many health plans. No Superannuation Guarantee or SIS Act analogue. #### Ethics Formal Opinion 512, and Circular 230 if you practise before the IRS, govern generated plan-document and tax analysis. Sources: - [ABA Formal Opinion 512, Generative Artificial Intelligence Tools (29 July 2024)](https://www.americanbar.org/content/dam/aba/administrative/professional_responsibility/ethics-opinions/aba-formal-opinion-512.pdf) (checked 2026-09-23) - [IRS Office of Professional Responsibility, Issue 2026-19, Introductory Guidelines for Responsible AI Use in Federal Tax Practice](https://www.irs.gov/pub/opr-taxpros/issue-number-2026-19-introductory-guidelines-for-responsible-ai-use-in-federal-tax-practice.pdf) (checked 2026-09-23) - [29 U.S.C. § 1001 (ERISA): findings and declaration of policy](https://www.law.cornell.edu/uscode/text/29/1001) (checked 2026-09-23) - [IRS: 401(k) plans](https://www.irs.gov/retirement-plans/401k-plans) (checked 2026-09-23) *Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*