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  • Reintroduction of SMSF measures

    Treasury Laws Amendment (2018 Superannuation Measures No. 1) Bill 2019External Link was reintroduced into parliament on 24 July 2019. This will impact reporting of limited recourse borrowing arrangements (LRBAs) and non-arm's length income (NALI) for some self-managed super funds (SMSFs) for the 2018–19 financial year onwards after receiving royal assent.

    What this means

    Until the bill receives royal assent, you should continue to report information as instructed in the existing 2019 SMSF annual return instructions. We will update our web content and relevant instructions when the bill becomes law.

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      Last modified: 25 Jul 2019QC 59759