The SMSF industry continues to face significant risks from legislative changes, ATO rulings, legislative changes, and enforcement. There have been numerous developments since our June update.
It’s timely to examine those relevant to SMSF auditors and auditing staff so that risks are identified and appropriate actions taken.
This session will cover:
- ATO updates and rulings
- The strict interdependency criteria
- New rules for income streams
- Focus on asset titles
- Common trust-deed disasters
- Market-valuation mayhem
- Is it business real property?, and
- Challenges for auditors
