655 paragraphs found
Table 2 in ATO Ruling SMSFR 2012/1 provides illustrative guidance as to whether a change to a single acquirable asset results in a different …
Table 1 in ATO Ruling SMSFR 2012/1 provides illustrative guidance contrasting repairs or maintenance with improvements. …
See ATO ID 2010/162, ID 2010/184 and ID 2010/185 for further guidance. …
SMSFs are not permitted to use the assets of the SMSF to secure a debt facility [192] and, hence, charges and liens over assets are not permitted. Also, charges and liens over any member benefits are prohibited. Additional audit procedures include review …
The trustees are required to value fund assets at market value. [193] See paragraphs 191 to 202 for requirements and explanatory guidance on asset …
See ATO Ruling SMSFR 2012/1 for further guidance on the requirements for limited recourse borrowing arrangements. Also, see ATO ID 2010/162, 2010/184 and …
See regulation 13.14 of the SISR. Also, see ATO IDs 2010/162, 2010/169, 2010/170, 2010/172, 2010/184, 2010/185, 2014/39 and 2014/40. …
The trustees are required [195] to maintain the members’ minimum benefits until the benefits are paid out, rolled over or transferred. …