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U Total Australian and overseas assets

Last updated 12 February 2019

Write at U the total of A to T (including J but not including J1 to J6).

If the total of A to T is zero (that is, the SMSF has no assets) write 0 at U.

An SMSF that has no assets must be wound up. If the SMSF has no assets it must have answered Yes at 9 Was the fund wound up during the income year? in Section A.