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Notes Online Home 2022 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 2022 under the following broad headings:
- Major changes affecting the contribution rules from 1 July 2022
- Latest reporting guide for rollovers into and out of an SMSF under SuperStream
- Tribunal decision affects SMSFs acquiring residential premises from related parties
- The ATO’s latest approach for discounted services provided to SMSFs
- ATO releases NEW guidelines for taxing illegal or early super withdrawals
- Tribunal highlights the GST dangers for SMSFs involved in property developments
- Recent court decision confirms ATO’s approach to disqualifying SMSF trustees
- ATO set to streamline the events-based reporting rules for SMSF pensions
- Recent changes affecting the pension earnings exemption
- Existing drawdown relief extended to 2023 for superannuation pensions