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This final Self Managed Superannuation Fund Ruling was issued on 16 July 2008. It was previously released in draft form as SMSFR 2007/D1: see 2007 TAXVINE No 35 (14) (6 September 2007). Its full title is "Self Managed Superannuation Funds: the application of the sole purpose test in s 62 of the Superannuation Industry (Supervision) Act 1993 to the provision of benefits other than retirement, employment termination or death benefits".

For a copy of SMSFR 2008/2, go here

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