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Notes Online Home 2015 Super Schools Day 1 Whats New for SMSFs
New ATO ruling attacks certain share transfers to an SMSF
In this part of the notes we investigate a new ATO ruling that will effect certain share transfers to an SMSF. In particular, the following:
- Key features of share transfer arrangements specifically targeted by the ATO
- What are the ATO’s concerns with the share transfer arrangements it is targeting?
- Could the transfer of shares to the SMSF breach any other SIS requirement?