2019-03: Changing Face of SMSF

The Changing Face of SMSF looks at the latest technical and regulatory issues impacting self-managed super funds (to March 2019)

In this webinar Aaron looks at the latest Treasury updates and Bills before Parliament including:

• amendments to the work test exemption rules for recent retirees,
• reversionary TRISs, and
• consultation on reforms to early release of super benefits.

In addition, the webinar explores various ATO updates including:

• New ATO case studies on events-based reporting around the payment of death benefits pensions
• The ATO’s increased focus on reciprocal auditing arrangements
• Finalisation of LCRs and guidance on super housing measures including downsizer contributions; and
• Decision impact statement from the Aussiegolfa case relating to the sole purpose test and IHA rules.

A summary of outstanding legislation at the rise of Parliament is also provided and what this means as we move into the new year with a Federal election due in May 2019.