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07 Aug 12 New SMSF regs

Superannuation Industry (Supervision) Amendment Regulation 2012 (No 2) was made on 2 August 2012 and registered on the Federal Register of Legislative Instruments on 6 August 2012 as Select Legislative Instrument 2012 No 183.

This regulation amends the Superannuation Industry (Supervision) Regulations 1994 to require trustees of self managed superannuation funds (SMSFs) to consider insurance for members as part of the fund’s investment strategy, to keep money and other assets of an SMSF separate from those held by a trustee personally and by a standard employer-sponsor or an associate of a standard employer-sponsor and to require SMSF assets to be valued at market value for reporting purposes.

For a copy of the Explanatory Statement, click on the Explanatory Statement tab.

 


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