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Notes Online Home 2019 Super Schools Day 1 What’s new for SMSF’s
SMSF investments in the ATO’s firing line
In this section of the notes, we look at the SMSF investments in the ATO’s firing line. In more detail:
• ATO set to target an SMSF’s compliance with the investment strategy requirement
• Common audit traps for SMSFs that lease business premises to related parties
• SMSF borrowings from related parties in the ATO’s sights – latest compliance guidelines
• Potential audit traps for SMSFs with unpaid entitlements from related unit trusts