Issue 43 of selfmanagedsuper examines the sector’s thoughts on the issues too big to ignore – the objective of superannuation, the $3 million earnings tax and NALE, by way of its annual roundtable discussion. Our regular contributors examine the creation of accurate financial accounts for an SMSF, the ATO’s concerns about property development, the need to pay member benefits in a timely manner and the impact of inflation and interest rate rises on LRBAs.