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  • Tax on income

    The income of your SMSF is generally taxed at a concessional rate of 15%. To be entitled to this rate, your fund has to be a ‘complying fund’ that follows the laws and rules for SMSFs. For a non-complying fund the rate is the highest marginal tax rate.

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    The most common types of assessable income for complying SMSFs are assessable contributions, net capital gains, interest, dividends and rent.

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    Last modified: 16 Jun 2015QC 23341