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14 Jun 12 Addendum to SMSFR 2009/4 ('in-house asset' definition)

On 13 June 2012, the ATO issued an addendum to SMSFR 2009/4 entitled "Self Managed Superannuation Funds: 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".

The Addendum amends Self Managed Superannuation Funds Ruling SMSFR 2009/4 to take into consideration the repeal of s 67(4A) of the Superannuation Industry (Supervision) Act 1993 (SISA 1993), the introduction of s 67A of the SISA, the introduction of s 62A of the SISA, and the introduction of Superannuation Industry (Supervision) Regulations 1994 regulation 13.18AA, and to correct typographical and other minor errors.

Note that the addendum is incorrectly titled "SMSFR 2009/4A1". It should read "SMSFR 2009/4A2". SMSFR 2009/4A1 was issued on 21 April 2010. This will no doubt require an addendum to the addendum.


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