Aug 27, 2024
On the back of recent amendments to the Superannuation Industry (Supervision) Act allowing a change in financial statement signatory requirements, questions are being asked about whether audit documentation should also be subject to those changes. Specifically, some...
Feb 26, 2014
To be a complying Australian superannuation fund and receive tax concessions, your SMSF needs to be a resident regulated super fund at all times during the income year for tax purposes. Conditions to be met The residency test has three conditions and your fund must...
