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Notes Online Home 2018 Tax Schools Day 2 ATO business audit targets in 2018
ATO ‘set to pounce’ on discretionary and fixed trusts making distributions to SMSFs
In this segment of the notes we discuss how the ATO is ‘set to pounce’ on discretionary and fixed trusts making distributions to SMSFs:
- Background to the non-arm’s length income measures
- Dangers with non-arm’s length income where a property development trust distributes to an SMSF
- NTAA checklist of issues to consider when a property development trust makes a distribution to an SMSF