Published on 16 May 13
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The presentation covers:
- an update on SMSF legislative changes – including related party transactions (new disposal restrictions), off-market transfers, ATO rectification and education direction powers from 1 July 2013
- Part IVA changes and impact of retirement strategies
- recent cases and rulings on SMSFs.
Current at 23 April 2012
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