Published on 09 Nov 12
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation provides an update on the progress of the Government’s SMSF stronger super reforms with a particular focus on the following areas:
- the ATO’s additional SMSF enforcement powers
- the SMSF investment strategy reforms
- the ATO’s new SMSF asset valuation guidelines
- the proposed new penalties which will apply to illegal early access and unlawful payments
- SuperStream and its impact on the SMSF sector.