You must provide us with a description of all of the facts (with supporting documentation) that are relevant to your scheme or transaction.
If there is any material difference between what you actually do and the scheme that we describe in your SMSF specific advice, the SMSF specific advice is ineffective.
If the scheme you describe in your facts is only a proposal, the facts must still be reasonably certain. We will not provide SMSF specific advice on hypothetical situations.
Last modified: 18 Feb 2010QC 22130