The SMSF industry continues to face significant risks from ongoing legislative change, ATO rulings and the pandemic affecting SMSF compliance. There have been numerous developments since our June update. It’s timely to capture those that are relevant to SMSF auditors and auditing staff so that risks are identified and appropriate actions taken.
This session will look at such issues as:
- The impact of the new NALI rules
- Reporting SuperStream rollovers to the ATO
- SMSF auditor independence – are we done?
- Can an SMSF own employee shares?
- COVID-19 relief in 2022, and
- ATO-ASIC enforcement.
