20 Dec 077 SMSF: what is a "receipt" for section 71D(d) SIS Act purposes? - SMSFD 2007/1This final Self Managed Superannuation Funds Determination was issued on 19 December 2007. It was previously released in draft form as SMSFD 2007/D1: see 2007 TAXVINE No 35 (15) (6 September 2007). Its full title is "Self Managed Superannuation Funds: when is a dividend or trust distribution "received" before the end of 30 June 2009 for the purposes of s 71D(d) of the Superannuation Industry (Supervision) Act 1993?" The Determination states that it is received when it is "paid", and considers the timing of different types of payment.
For a copy of SMSFD 2007/1, go here