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Notes Online Home 2019 Tax Hot Spots Superannuation developments
ATO issues new guidelines on in-house asset rules and the sole purpose test
In this section of the seminar notes we look at the new guidelines on in-house asset rules and the sole purpose test issued by the ATO:
- SMSFs risk breaching the sole purpose test when assets are leased to related parties
- ATO issues warning to SMSFs that try to circumvent the in-house asset rules