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On 5 August 2014, Stuart Forsyth, Assistant Deputy Commissioner, Compliance, Strategy, Risk and Delivery, Superannuation, gave an address entitled "The three Rs: responsibility, related party transactions and rules" to the Australian Investors Association Annual National Conference 2014 held on the Gold Coast, Queensland.

Mr Forsyth commenced his address as follows:

"...SMSFs are far from ‘do-it-yourself’ or ‘set and forget’. To be run successfully they require significant time, attention and expertise. So today I’d like to expand on the issue of ‘responsibility’ and to give you the ATO’s view of what being a trustee of an SMSF involves. I’ll outline the new penalty regime that came into force on 1 July, talk about some of the risks around related party transactions, discuss the rules you need to know that can affect returns, run through some of the issues pertinent to retirement and pensions and tell you about some helpful resources on investing, financial advice and super available on ASIC’s website. I’ll finish off by sharing with you some of the innovative approaches we’re taking in the area of trustee education."

For a copy of the address, go here

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