From 1 July 2021 the transfer balance cap (threshold for superannuation pension) will increase from $1.6M to $1.7M for any person who did not have a superannuation pension. For ones who had a pension the matter is much more complex.
Government considers easing SMSF record-keeping process
Historically some of the SMSF documents have been excluded from the Electronic Transactions Act (ETA) 1999, which allows for scanned documents. The Government now considering to remove this exclusion which may simplify the SMSF document archiving.