653 paragraphs found
A downsizer contribution received from a member over the age of 65 must be accompanied by a Downsizer contribution into superannuation form. [214] The form ensures the contribution is not counted towards the member’s contribution caps, enables a member to …
See ATO form Downsizer contribution into superannuation (NAT 75073). …
SMSF Regulator’s Bulletin SMSFRB 2018/1 The use of reserves by self-managed superannuation funds . …
If a service organisation is used by the SMSF, the auditor cannot merely rely on the type 2 report on controls as evidence of the SMSF’s compliance with the SISA and SISR (refer paragraph 25 ). The auditor performs additional procedures necessary to …
The auditor considers the effect of subsequent events on the auditor’s compliance report occurring up to the date the report is signed. If a material compliance breach has occurred after year end and the breach indicates a systemic issue with potential to …