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Notes Online Home 2019 Super Schools Day 1 New developments affecting the payment of benefits from SMSFs
SMSF trustees challenge the ATO’s tax treatment of early super withdrawals
In this section of the seminar notes we investigate the SMSF trustees that challenge the ATO’s tax treatment of early super withdrawals. In more detail:
• The consequences of superannuation benefits being paid without satisfying a condition of release
• The recent Tribunal decision in Wainwright’s case
• The dangers of treating an illegal/early withdrawal from an SMSF as a loan