The current tranche of super changes, including the recommendations from the Cooper Review and the Future of Financial Advice (FOFA) reforms are some of the most significant since the introduction of the SG contribution more than 20 years ago. The paper brings you up to date with all the recent developments,including:
- valuation rules for SMSFs
- the new penalty regime for SMSFs
- borrowing arrangements
- contributions, pensions and related strategies
- the FOFA reforms and what they mean for tax practitioners
- the SuperStream changes
- other topical developments.