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The Joint accounting bodies have raised concerns about the proposed treatment of rectified transactions outlined in the ATO’s draft guidance on Commissioner discretion and illegal early release of s
The SMSF Association has requested that the Commissioner reconsider his view in relation to ‘attempted rectification’ in its response to the ATO’s draft guidance on Commissioner discretion on be
The ATO has released draft guidance outlining the factors the Commissioner will consider when exercising discretion on superannuation benefits received in breach of the SIS Act. The ATO has published
The ATO has released draft guidance outlining the types of circumstances where the Commissioner may exercise discretion for superannuation benefits received by SMSF members in breach of the SIS Act an