655 paragraphs found
See ATO’s guidelines for SMSFs – Funds: starting and stopping a pension which can be found on the ATO’s website www.ato.gov.au/Super/Self-managed-super-funds/ (webpage …
The trustees are not permitted to recognise, or in any way encourage or sanction, an assignment of a superannuation interest of a member or beneficiary, [205] or a charge over, or in relation to, a member’s benefits. [206] Audit evidence is obtained by …
See ATO Tax Ruling TR 2010/1 Income tax: Superannuation contributions . …
The basic work test for accepting contributions is to work for remuneration for at least 40 hours in a continual 30 day period within the year the contribution was …
The definition of a SMSF is in section 17A of the SISA. Also refer to ATO Ruling SMSFR 2010/2 The scope and operation of subparagraph 17(A)(3)(b)(ii) of the SISA and ATO ID 2010/139 SMSFs Subparagraph 17(A)(3)(b)(i) of the SISA – tribunal appointed …