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The ATO said it is reviewing and assessing all new SMSFs before they can receive a registered or complying status on Super Fund Lookup (SFLU) as part of a program to stop illegal early access schemes.
Failure to create, execute, perform and retain documents for an SMSF can leave a fund and its trustees unable to provide compliance evidence, warns a specialist legal expert.
The latest forecasts for investment returns and region-by-region economic outlook.
It is more tax effective to leave superannuation to an estate rather than a binding death benefit nomination to children, says an accounting expert.
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