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12 Dec 11 Collectables and personal use assets - Q&As

The ATO has published Questions and Answers in relation to the new rules that were introduced into the Superannuation Industry (Supervision) Act 1993 for self-managed superannuation fund (SMSF) investments in collectables and personal use assets.

The new rules apply from 1 July 2011, with transitional provisions applying for assets held prior to 1 July 2011.

 


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