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22 Apr 10 Addendum to SMSFR 2009/4 (SMSFs: the meaning of various terms in the definition of an "in-house asset")

On 21 April 2010, the ATO issued an Addendum to SMSFR 2009/4 (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 reflect the finalisation of Draft Self Managed Superannuation Funds Ruling SMSFR 2008/D2 as Self Managed Superannuation Funds Ruling SMSFR 2010/1 and to correct minor typographical errors.

Addendum SMSFR 2009/4A1 applies on and from 25 February 2010.

 


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