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Notes Online Home 2019 Super Schools Day 1 What’s new for SMSF’s
In this chapter of the notes we discuss what’s new for SMSF’s in 2019 under the following broad headings:
• The progress of proposed key superannuation changes
• Changes to the 2019 SMSF annual return
• NEW ATO guidelines target compensation for loss of superannuation entitlements
• Latest NTAA guide to the NEW reporting rules for SMSF pensions
• Deductions for holding vacant land to be removed for SMSFs from 1 July 2019
• New streamlined rules apply for release authorities issued by the ATO
• SMSF investments in the ATO’s firing line
• New ‘work test’ exemption for making super contributions from 1 July 2019
• Landmark Court decisions create a NEW landscape for SMSF advisers and auditors