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The ATO has advised that it has recently made amendments to Law Administration Practice Statement PS LA 2009/8, which outlines the circumstances in which the Commissioner would exercise his discretion to make a determination under s71(1)(e) of the Superannuation Industry (Supervision) Act 1993 that an asset is not, or will not be, an in-house asset of a self-managed super fund (SMSF).

The practice statement has been amended to include additional examples relating to the leasing of "water access entitlements" (WAEs) to a related party and the circumstances where the Commissioner would consider exercising his discretion to issue a determination that the WAE is not an in-house asset.


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