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Notes Online Home 2019 Tax Hot Spots Superannuation developments
This chapter of the seminar notes we highlight the superannuation developments, under the following broad headings:
- Recent retirees now able to make super contributions under a ‘modified’ work test
- ATO given greater weapons to tackle super guarantee non-compliance
- Recent cases highlight the dangers with auditing SMSFs
- Recent decision highlights problems for parents seeking super death benefits
- ATO issues new guidelines on in-house asset rules and the sole purpose test