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Recent Tax and Regulatory Developments Affecting SMSF Audit

Recent Tax and Regulatory Developments Affecting SMSF Audit

All references in this paper are to the Superannuation Industry (Supervision) Act 1993 (SIS Act), the Superannuation Industry (Supervision) Regulations 1994 (SIS Regs) and the Income Tax Assessment Act 1997 (ITAA97) and the Income Tax Assessment Act 1936 (ITAA36) unless otherwise stated.