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Notes Online Home 2014 Super Schools Day 1 What's new for SMSFs
Changes and developments affecting the 2014 SMSF annual return
In this section of the notes we examine the latest changes and developments to the SMSF Return for 2014. In particular, the following:
- Reporting changes for contributions that are rolled-over into an SMSF – Section F and G
- New ATO reporting rules for contributions made using a reserving strategy
- Further changes to the SMSF supervisory levy
- Correctly reporting capital gains or losses for SMSFs in pension phase