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Recent cases relating to SMSFs, compliance and super reform presentation

Published on 22 Aug 12 by VICTORIAN DIVISION, THE TAX INSTITUTE

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
Current at 23 June 2015
 

 

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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