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Changes to the law in 2011/2012 paper

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.

Author profile:

Rebecca JAMES

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This was presented at Super appreciation - A sensory analysis .

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Individual sessions

Recent cases relating to SMSFs, compliance and super reform

Author(s):  Nathan Burgess

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