I am auditing a super fund for the year ended 30 June 2019. The super fund has loaned money to a member which is greatly exceeding the in house asset rule of 5%. The trustee has a plan in place to reduce this to less than 5%. Actually this loan was paid off in 2020 financial year. Also interest as per ATO Div7a was charged on the loan. Is this a reportable contravention and audit qualification for 2019 f/y?