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The topics are structured to follow the typical life cycle of an SMSF, from establishment and new members joining to the payment of benefits from the fund upon death. Rulings, determinations and alerts are released regularly by the Australian Taxation Office (ATO), and those relevant to each topic and their implications have been included.

For a complete list of topics within this publication, download the PDF file below to open the SMSF Guide 2012 Table of Contents.