Published Date: 7 Mar 2024
With the announcement of the new tax on large superannuation balances in February 2023 and the release of draft legislation for the new Division 296 tax in October 2023, there have been many areas of change with respect to superannuation and SMSFs in the past 12 months.
Along with other changes and guidance from the ATO on other items, in this session Jemma provides further detail on the Division 296 tax and other areas of relevance to SMSFs.
Individual Session
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
Share this page
