A Federal Court ruling on a potential breach of the Sole Purpose Test has been termed a "milestone" for the SMSF industry, however there are still hurdles to clear before sub-funds are not considered in-house assets or related trusts under the SIS (Superannuation Industry Supervision) Act. https://www.financialstandard.com.au/feed/latest?story=125095570 en-AU Copyright 2026 Financial Standard 5