Published on 13 Mar 13
by NATIONAL DIVISION, THE TAX INSTITUTE
The current tranche of super changes, including the recommendations from the Cooper Review and the Future of Financial Advice (FOFA) reforms are some of the most significant since the introduction of the SG contribution more than 20 years ago. The paper brings you up to date with all the recent developments,including:
valuation rules for SMSFs
the new penalty regime for SMSFs
contributions, pensions and related strategies
the FOFA reforms and what they mean for tax practitioners
the SuperStream changes
other topical developments.
Sharyn Long CTA
Sharyn Long, CTA, is the Managing Partner of Sharyn Long Chartered Accountants (SLCA) and specialises in accounting, tax and compliance services for corporate, government and industry funds. Sharyn has spent most of her career in superannuation, being a major participant in the Cooper Review and a member of the Treasury Working Group formed to address the SMSF reforms from that review. She was a member of the Accounting Professional & Ethical Standards Board Taskforce reviewing the independence of SMSF auditors, and has also assisted the Auditing and Assurance Standards Board in the development of guidelines for auditors. SLCA recently sold their SMSF fees to focus on Australian Prudential Regulation Authority-regulated funds. Current at 24 September 2015
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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