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The ATO advises that it recently contacted tax agents with clients who have overdue self-managed superannuation fund (SMSF) returns. In the first week of December 2010, it will start following up directly with the trustees of these funds. If an agent has a client who is a trustee of a SMSF and their SMSF return is overdue, either the agent or their client may hear from the ATO in the next few weeks.


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