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The ATO has reached a final position on the events-based reporting framework for the SMSF sector, which affords a new and significant carve-out particularly when compared to APRA funds.
This decision references the new regime where SMSFs will be required to report those events which impact on a member’s transfer balance account on a real-time basis. You can read more about the history of the new framework here.
Read the full article on SMSF Adviser.