653 paragraphs found
See also regulations 13.22B, 13.22C and 13.22D of the SISR. ATO Ruling SMSFR 2009/1 Business real property for the purposes of the SISA is also relevant to the definition of business real property and the exceptions under S71(1) of the …
Trustees and investment managers are prohibited, under the SISA, [174] from acquiring assets from a related party unless the assets are acquired at market value and are either: listed securities; business real property; IHA within the 5 per cent limit; …
Defined in subsection 66(5) of the SISA. Refer to ATO Ruling SMSFR 2010/1 The application of subsection 66(1) of the SISA to the acquisition of an asset by a SMSF from a related party …
Since ASAE 3100 is to be read in conjunction with ASAE 3000, where specific application and other explanatory guidance is contained in ASAE 3000 and only referenced in ASAE 3100, this Guidance Statement makes direct reference to ASAE 3000. Although …
ASAE 3402 provides for assurance reports on controls which, if available from a service organisation used by a SMSF, may be relevant to the conduct of the financial audit of that SMSF. ASAE 3402 deals with assurance engagements undertaken by an auditor to …