Edition 39 of selfmanagedsuper features the publication’s annual SMSF Roundtable involving four highly respected sector specialists. Topics discussed include the implications of the change of government, the non-arm’s-length expenditure rules, new contributions rules, six-member funds, the requirement for some trustees to acquire a director identification number, and cryptocurrency investments. Our regular contributors examine what to do when a fund has in-house assets, the arguments for having a one-member fund, the variety of tax issues involved with superannuation, and the key considerations when making contributions.