The proposed removal of tax deductions for tax advice expenses in self-managed superannuation funds (SMSFs) has raised concerns about increased costs for SMSF owners. This potential change could impact the financial burden on trustees, particularly those with smaller funds who rely on external professionals for taxation advice. The Australian Taxation Office (ATO) reports that approximately 75% of SMSFs use external professionals, making the loss of the tax deduction a significant concern. Critics argue that this change may discourage individuals from establishing or maintaining SMSFs, limiting their flexibility in managing retirement savings. As discussions on tax reform continue, policymakers should carefully consider the impact on the SMSF sector and explore alternative approaches to strike a balance between revenue considerations and the needs of trustees and members.