The Taxation Institute's submission is not intended to provide an exhaustive response to all of the SMSF-related issues raised by the Phase Three Issues Paper, but rather focuses on the following range of key issues, discussed below:
- SMSF governance;
- SMSF operation and efficiency;
- SMSF investments;
- SMSF sector participants;
- SMSF structure;
- Early release issues; and
- Life insurance.