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Changes to the law in 2011/2012 paper


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.

Author profile

Rebecca James
Rebecca James, of DBA Lawyers, is an experienced self-managed superannuation fund lawyer, with expertise in advising accountants, financial planners, trustees and financial institutions on superannuation and taxation law matters. She is well known for providing practical and commercially focused advice on all aspects of operating an SMSF, as well as providing superannuation, estate planning and taxation advice. Rebecca has presented for various organisations, including The Tax Institute and the SMSF Association. Rebecca holds a Master of Laws from the University of Melbourne as well as being a Specialist SMSF Advisor. - Current at 04 August 2016
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This was presented at Super appreciation - A sensory analysis .

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Recent cases relating to SMSFs, compliance and super reform

Author(s):  Nathan Burgess

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