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Notes Online Home 2023 Super Schools Day 1 What's new for SMSFs and Super
In this chapter of the notes, we discuss what’s new for SMSF’s and super under the following broad headings:
- Proposed new 15% additional tax for super balances above $3 million
- Latest ATO valuation guidelines for SMSFs
- NEW relief for discounted accounting and other general services provided to SMSFs
- Increased monetary penalties for SMSF breaches from 1 January 2023
- Latest tax guide to compensation received for inappropriate advice and loss of super
- Court ruling highlights the importance of a BDBN complying with an SMSF’s rules
- Recent court decision clarifies whether a death benefit could be paid to a carer
- Major changes affecting retirement phase pensions from 1 July 2023