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Notes Online Home 2020 Super Schools Day 1 Whats new for SMSFS
NEW ATO guidelines for SMSFs breaching the in-house asset rules due to COVID-19
These seminar notes will address the new ATO guidelines for SMSFs breaching the in-house asset rules due to COVID-19, under the following headings:
- The background to the in-house asset rules
- The ATO’s compliance approach to S.82 in-house asset breaches in light of COVID-19