653 paragraphs found
Self-Managed Superannuation Fund Independent Auditor’s Report for periods commencing 1 July 2019 (NAT 11466). …
Auditor/actuary contravention report (ACR) (NAT 11239) available through the ATO’s website using eSAT or by ordering a paper form. …
Unsatisfactory financial position is reported separately from other contraventions in Section F of the ACR and the seven tests set out in the ACR instructions are not applicable. Also see regulation 9.04 of the SISR for the narrow definition of …
Other regulatory information is reported separately from other contraventions in Section G of the ACR and the seven tests set out in the ACR instructions are not …
To determine if the SMSF meets the definition of a SMSF, [138] the auditor may conduct procedures including: examination of the fund’s governing rules, member applications and minutes of trustees’ meetings to identify the members and trustees and that …
An individual SMSF trustee is disqualified under the SISA [139] if they are: convicted of an offence in respect of dishonest conduct in any country; the subject of a civil penalty order under SISA; an insolvent under administration (includes an …
See ATO ID 2010/104 Excess contributions tax: restitution of a ‘mistaken’ contribution , which includes case citations. …
The ‘fund-capped contributions’ limit (former regulation 7.04(3) of the SISR) has been repealed for non-concessional contributions from 1 July …