Equipping professional accountants for sustainability
The International Federation of Accountants has developed a concise resource to guide accounting professionals and...
READ MOREATO flags audit requirements for accepting downsizer contributions
The ATO has flagged the need for sufficient and appropriate audit evidence when supporting the acceptance of downsizer contributions in SMSFs.
From 1 July 2018, members of SMSFs aged 65 years or older can make downsizer contributions into their fund of up to $300,000 from the proceeds of selling their main residence, provided certain eligibility requirements are met.
Read more at the SMSF Adviser.
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