30 Jul 12 2012 Auditor contravention report instructions
The ATO advises that the 2012 version of the Auditor contravention report (ACR) instructions, Completing the auditor/actuary contravention report (NAT 11299), gives self-managed super fund (SMSF) auditors and actuaries information about reporting criteria and examples to help complete the Auditor/actuary contravention report (NAT 11239).
The two most notable changes in the 2012 version of the ACR instructions are the inclusion of:
- 'R13.18AA - Investment in collectables and personal-use assets' in the list of reportable sections and regulations
- an additional field for the SMSF auditor number (SAN).