Published on 25 Oct 12
by VICTORIAN DIVISION, THE TAX INSTITUTE
The last few months have seen a number of important changes that impact on all SMSFs. This paper examines the key changes and what opportunities and traps they present, including:
- low or nil interest related party loans
- new requirements to report at market value
- new rules on excess contributions tax and critical timeframes
- new succession planning strategy.
Bryce is a lawyer with DBA Butler Pty Ltd. Lawyers
Current at 11 March 2009 Current at 07 April 2009
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