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The ATO has published a factsheet in relation to the following 2 self-managed superannuation funds rulings:

  • SMSFR 2009/3 - application of the Superannuation Industry (Supervision) Act 1993 to unpaid trust distributions payable to a Self Managed Super Fund
  • SMSFR 2009/4 - the meaning of ‘asset’, ‘loan’, ‘investment in’, ‘lease’, and ‘lease arrangement’ in the definition of an ‘in-house asset’ in the Superannuation Industry (Supervision Act) 1993.

For a copy of the factsheet, go here


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