31386 paragraphs found
The auditor of a SMSF may be able to rely on the annual investor statement [92] and auditor’s report that is provided in relation to an IDPS or a service organisation’s report under ASAE 3402 and GS 007 , as audit evidence of the operating effectiveness …
IDPS operators provide investors with an annual tax statement to provide consolidated information about their investment portfolio and to assist them with the completion of their tax …
The superannuation contributions surcharge was abolished from 1 July 2005; however there may be circumstances where the surcharge may still be levied on contributions relating to periods prior to this …
Preservation age is the age at which superannuation benefits may be able to be accessed. Preservation age will rise from 55 to 60 between 2015 and 2024. This will mean that for someone born before 1 July 1960, their preservation age is 55 years, while for …
More information about transition to retirement is available on the ATO website www.ato.gov.au (search under transition to retirement). …
Other conditions of release include a terminal medical condition, financial hardship and compassionate grounds. …