There can be absolutely no doubt the Albanese government is at war with the SMSF sector. You only need to look at the policy measures it has proposed since being in power to recognise this situation. The concrete evidence confirming its approach to the superannuation sector has to be the non-arm’s-length expenditure bill, which includes a carve-out for Australian Prudential Regulation Authority (APRA)-regulated funds, and the 15 per cent tax on total super balances over $3 million, likely to affect SMSF members more than any others.