Dentons has been prominently featured in The Legal 500 EMEA 2026 guide, achieving 272 practice and sector rankings and 305 individual rankings across Europe, the Middle East, and Africa.

Australia: At the 2026 SMSF Association National Conference, ATO Deputy Commissioner Ben Kelly announced a major regulatory crackdown on self-managed superannuation funds in response to ongoing trustee mismanagement. Despite clear ATO warnings, prohibited loans, illegal early access, non‑lodgement and emerging concerns around financial abuse remain widespread in a sector now holding over AU$1 trillion in assets. The article outlines the key behaviours attracting heightened enforcement, the significant personal consequences for trustees, and the practical compliance priorities for 2026, alongside the introduction of the new Division 296 tax, which will materially increase tax burdens for high‑balance SMSFs from 1 July 2026.