---
title: "Build an SMSF contraventions checklist from the accounts"
url: "https://ailawframework.com/practice/superannuation/build-a-self-managed-fund-contraventions-checklist-from-the-accounts/commonwealth"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A27-T1-R8-CTH"
practice_area: "Superannuation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["CTH"]
last_reviewed: "2026-09-23"
---

# Build an SMSF contraventions checklist from the accounts

> List possible s 65 loan, in-house asset, sole-purpose and related-party issues from the accounts, and draft a first-pass s 166 SIS Act voluntary-disclosure letter.

Canonical page: https://ailawframework.com/practice/superannuation/build-a-self-managed-fund-contraventions-checklist-from-the-accounts/commonwealth  
Last reviewed: 2026-09-23

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Superannuation](https://ailawframework.com/practice/superannuation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | List possible s 65 loan, in-house asset, sole-purpose and related-party issues from the accounts, and draft a first-pass s 166 SIS Act voluntary-disclosure letter. |
| What the lawyer must review | Use PCG 2016/5 (not PCG 2018/7) for the LRBA related-party safe harbour Check yearly rates (2025-26: 8.95% real property, 10.95% listed shares) Calculate in-house assets at 30 June market values Check s 166 SIS Act and Sch 1 TAA 1953 penalties Check current NALI/NALE amendments |
| Written for | Commonwealth |
| Applies to | [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) |

## Checking plan

**Lawyer review required**

The responsible lawyer reviews the work against the instructions, sources and intended use.

- What the AI does: Potential support includes preparing preliminary structure or wording and summarising source material. Confirm the tool’s capability and permitted scope.
- What the lawyer does: Set the scope, verify the evidence, resolve exceptions and approve the final output for its intended use.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Suggested checking approach based on the task guidance. Complete the assessment for the actual tool, information and jurisdiction.
- Why: The plan reflects the described work and review requirements. Policy colours are not used to determine permission or checking.

## Checks the lawyer makes

1. Open each relied-on authority independently. Confirm its existence, current status, proposition and any quotation or pinpoint reference.
2. Trace every relied-on figure to its source, confirm dates and assumptions, and independently recalculate totals or derived amounts.
3. Verify the applicable jurisdiction and the version of each relevant law, rule or instrument in force at the material time.
4. Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
5. Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.

## Notes

- Confirm the required checking with the responsible lawyer before work starts. The checking approach does not establish permission to use AI.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*