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The new SMSF regime under ATO control

Published on 09 Jun 99 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics include: new culpability test - instant non-compliance; other penalties for failure to comply; lodgement of APRA and ATO retursn; notification to become SMSF.

This was presented at Superannuation: Self-managed super funds & urgent planning issues.

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The new SMSF regime under ATO control

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