655 paragraphs found
See subsection 120(1) of the SISA. Also refer to ATO ID 2011/24 Waiver of disqualified person status – meaning of ‘serious dishonest conduct’ …
The auditor obtains representations from the trustees that the minutes and records of meetings have been held for at least 10 years, that accounting records and financial reports have been retained for 5 years, that member or beneficiary reports have been …
The auditor considers contracts entered into on behalf of the SMSF, the governing rules and any other arrangements in the light of the SISA’s prohibition on entering a contract or doing anything which prevents the trustees from, or hinders the trustees …
The SISR [143] requires the trustees of a SMSF to formulate, regularly review and give effect to an investment strategy that has regard to all the circumstances of the SMSF, including: the risk involved in making, holding and realising, and the likely …
The Trustee Declaration is an approved form issued by the ATO (NAT 71089), available from the ATO’s website at www.ato.gov.au . …