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Notes Online Home 2022 Super Schools Day 1 The latest ATO danger areas for SMSFs
In this chapter, we look at the latest ATO danger areas for SMSFs under the following broad headings
- Dangers for SMSF investments in artwork, coins, memorabilia and other collectables
- ATO signals its attack on SMSFs that sell off assets to generate capital losses
- The traps with making CGT cap contributions under the small business CGT concessions
- The trap for SMSFs that lease mixed-use business premises to related parties
- ATO signals NEW danger for asset transfers to an SMSF for less than market value
- SMSFs with a high exposure to cryptocurrency investments in the firing line
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Dealing with the Total Superannuation Balance (‘TSB’) rules for accessing super concessions