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20 Aug 099 SMSF enduring powers of attorney - SMSFR 2009/D1

The ATO has issued a factsheet explaining its views on how a person who holds an enduring power of attorney granted by a member of an SMSF may be appointed as a trustee (or a director of the corporate trustee) in place of the member without the fund ceasing to be an SMSF. These views are more fully set out in draft Self Managed Superannuation Funds Ruling SMSFR 2009/D1 which was issued on 8 July 2009. Comments on the draft were due by today, 21 August 2009.

For a copy of the factsheet, go here

For a copy of SMSFR 2009/D1, go here


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