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18 Mar 15 The ATO and SMSFs: an update

On 12 March 2015, Matthew Bambrick, ATO Assistant Commissioner, SMSF Segment, Superannuation, addressed the Tax Institute 12th Annual Superannuation Intensive Conference in Sydney.

The Assistant Commissioner discussed the following topics in particular:

  • exempt current pension income (ECPI)
  • minimum pension payment requirement
  • paying pension on death
  • planning for the unexpected
  • non-commercial limited recourse borrowing arrangements (LRBAs)
  • requirements for setting up an LRBA
  • SMSF loan arrangements that contravene super laws.

For the full text of the speech go here.

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