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Recent cases relating to SMSFs, compliance and super reform presentation


The last 12 months have seen a flurry of litigation involving SMSFs and the ATO. This has been an important development for SMSFs and practitioners alike, as we are now seeing how the ATO will enforce the super and tax rules relating to SMSFs and the Courts' interpretation of those rules. This presentation covers the vital 'take out' points for practitioners such as:

  • Excess contributions tax - how taxpayers have gotten themselves into trouble and lessons to be learnt from the AAT, including timing issues arising from BPay
  • Early access schemes and how the victim can become the offender
  • Non-compliance and where responsibility really lies
  • Enforceable undertakings - what happens when they've contravened
  • De-registration of SMSF auditors and what sort of behaviour can disqualify a practitioner.

Author profile

Nathan Burgess
Nathan is the Director of the SMSF Regulatory division within the Superannuation business line at the ATO. He is responsible for all regulatory risk identification and mitigation, as well as compliance with regulatory requirements under the super and tax laws. He has over 10 years of experience in Superannuation at the ATO. In his current role, Nathan is also closely involved with the SMSF changes from the Stronger Super project. Prior to this, as Director of Super Illegal Early Release, Nathan was instrumental in establishing the super fund lookup system and the new rules for rollovers from APRA funds to SMSFs, and in 2008 he led the project team that created the SMSF Annual Return. - Current at 01 December 2014


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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