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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.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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