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Notes Online Home 2018 Tax Schools Day 2 What's new for business in 2018
ATO overhauls the reporting requirements for SMSFs paying pensions
In this segment of the notes we discuss how the ATO overhauls the reporting requirements for SMSFs paying pensions:
- Fundamentals of the new $1.6 million transfer balance cap rules
- ATO introduces Transfer Balance Account Report (‘TBAR’) for SMSFs paying pensions
- What lodgement deadlines apply to the new TBAR? – major concessions for SMSFs
- NTAA case studies examine the new transfer balance cap reporting requirements