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13 Aug 09 Provision of advice and guidance by the ATO to SMSFs - PS LA 2009/5

This Practice Statement was issued on 12 August 2009. Its full title is "Provision of advice and guidance by the ATO in relation to the application of the Superannuation Industry (Supervision) Act 1993 and the Superannuation Industry (Supervision) Regulations 1994 to Self Managed Superannuation Funds".

Its purpose is to explain:

  • the forms of Self Managed Superannuation Fund (SMSF) advice and guidance the Tax Office provides about the application of the Superannuation Industry (Supervision) Act 1993 (SISA) and Superannuation Industry (Supervision) Regulations 1994 (SISR)
  • the weight given to the fact that an SMSF trustee has relied on SMSF advice or guidance in relation to a scheme, and
  • where to find further information about procedures for developing and issuing each form of SMSF advice and guidance


For a copy of Practice Statement Law Administration PS LA 2009/5, go here

 


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