Published on 16 Mar 00
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper addressses the impact of Superannuation Legislation Amendment Act 3 on self managed super funds. Most SMSF's have limited time to satisfy the new tests in SLAA3. SMSF's recently set-up have to comply with these rules upon their establishment. The paper distils the essential rules that practitioners must be on top of to ensure they properly guide their clients through the regulatory maze ahead.