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The ATO advises that it has identified a number of self-managed superannuation funds (SMSFs) that have claimed a no-TFN tax offset in the SMSF annual return (SAR).

The ATO says that it is highly unlikely that the members of an SMSF have not given their tax file number (TFN). The SMSF can’t claim the no-TFN tax offset if it has the member's TFN.

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