Tuesday 5 December 2023


2:30 pm


1.5 CPD Hours

Session Topic

Contemporary SMSF compliance and audit issues

The SMSF industry continues to face significant risks from legislative changes, ATO rulings, and enforcement. Many developments have occurred since our June update. It’s timely to examine those that are relevant to SMSF auditors and auditing staff so that risks may be identified and appropriate actions taken.

This session will:

  • Examine the ATO’s ramping up of compliance activity
  • Check for charges over property assets
  • Look at valuing fund assets for the annual return
  • Look at audit considerations on an SMSF’s using an investment-management service
  • Assess NALI draft determinations
  • Examine SMSF and property development
  • Look at WZWK and Commissioner of Taxation (Taxation) [2023] AATA 872
  • Examine why trustees are disqualified, and
  • Detail good record-keeping habits.
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This session is presented by:

Shelley Banton

Head of Education │ ASF Audits

Shelley is an experienced Director with a demonstrated history of working in the superannuation industry. Skilled in Systems Development, Business Planning, Self Managed Superannuation Funds (SMSF), People and Business Development, Governance, Compliance and Risk.