Notes Online
Welcome to Notes Online.
We offer chapters and articles for individual purchase and we hope you benefit from using our Notes Online.
Disclaimer
These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
Price
$281.60
Document Type
Chapter
Pages
128
Notes Online Home 2021 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 2021 under the following broad headings:
- A practical guide to the key 2022 Budget superannuation measures
- ATO releases NEW ruling on the non-arm’s length income (‘NALI’) rules for SMSF’s
- Latest developments affecting the super contribution rules
- Maximum SMSF membership increased from four to six members from 1 July 2021
- ATO signals its attach on cryptocurrency investments by SMSFs
- SuperStream reporting standard extended to SMSF rollovers from 1 October 2021
- Tribunal renders SMSF non-complying for certain breaches- Coronica’s case
- ATO to enforce NEW auditor independence standards from 1 July 2021
- Latest developments affecting pensions