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Self-managed superannuation funds determination - SMSFD 2011/1

 
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The latest in the series of SMSF determinations has been issued and is available for your information.

SMSFD 2011/1 applies to SMSFs and explains whether a benefit payable with a cheque or promissory note can be 'cashed' for the purposes of the Superannuation Industry (Supervision) Regulations 1994 (SISR) at the time the cheque or note is received by the member or beneficiary.

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For further information, refer to SMSFD 2011/1 - Self Managed Superannuation Funds: for the purposes of the Superannuation Industry (Supervision) Regulations 1994, is a benefit payable with a cheque or promissory note 'cashed' at the time the cheque or note is received by the member or beneficiary?

Last Modified: Tuesday, 25 January 2011
 
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