The Changing Face of SMSF explores the latest technical and regulatory issues impacting SMSFs.
In this webinar recording, Aaron and Tim explore:
- The release of the Bill introducing Division 296 tax, where the Government is to introduce a 15% tax on individuals who have a superannuation balance above $3.0 million.
- The advancement of a Bill before Parliament to make changes to the operation of the NALI provisions in respect to non-arm’s length expenditure (NALE) of a general nature that can taint all of the fund’s income.
- A range of other Bills and consultations, including legislating the objective of super, proposed payday super laws, and proposed franking credit law changes.
- The latest ATO updates, including the rulings, Private Binding Rulings, updated information on compassionate grounds / medical and more.
- Recent case law.
A comprehensive workbook is available to download within the resources area.