When federal budgets are handed down, we usually pay close attention to what has been included and the implications those measures will have on our lives. But the 2015 budget was all about what wasn’t included as far as SMSFs are concerned.

Has there ever been an issue that causes as much of a conundrum for our politicians as the $1.94 trillion held in superannuation assets?

In the lead-up to December all the talk in the industry was about David Murray’s Financial System Inquiry and what the implications would be for SMSFs.