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The ATO has released new guidance providing details on how the ATO determines whether matters concerning SMSF auditors should be referred to ASIC, as the ATO braces for a “top 100” assurance campaign.
What's new?
The Law Administration Practice Statement, PS LA 2018/1, sets out what ATO staff need to consider in determining whether matters concerning approved SMSF auditors should be referred to ASIC.
Read the full article at SMSF Adviser.