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The Government has released for public consultation an exposure draft of legislation introducing administrative consequences and penalties for trustees of self managed superannuation funds (SMSFs) and the accompanying explanatory material.

This measure will implement one of the Government's Stronger Super reforms relating to the SMSF sector. This measure will provide the Commissioner of Taxation with additional tools and more flexibility to deal will non-compliance with the law.  These new tools will be available in conjunction with the Commissioner’s existing powers to regulate the SMSF sector.

The closing date for submissions is Friday 14 September 2012.


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