Advisers and tax agents need to consider the different tax treatment regarding early release superannuation lump sum payments under the coronavirus economic relief measures, a technical expert has said.

The superannuation guarantee charge and amnesty urgently requires the government’s attention as a result of the coronavirus pandemic, the National Tax Liaison Group has said.

SMSFs need to be careful about non-arm’s-length actions outside the fund, which can still create a later NALI burden inside the fund.