Published on 22 Aug 12
by VICTORIAN DIVISION, THE TAX INSTITUTE
The last 12 months have seen many changes and proposed changes to the super laws. This paper covers:
- The new trustee obligations for SMSFs including the new trustee and director covenants
- Changes that have occurred in relation to investing in collectables and personal use assets
- Recent changes to the concessional contributions cap
- Proposed changes to the super guarantee
- An update on the approved auditor registration and independence requirements along with the accountants' exemption in the FOFA reforms.
Current at 14 September 2011
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