SMSFR 2009/4 Addendum issued on the definition of ‘in-house asset’ – to accommodate repeal of s67(4A) of the SIS Act [85]

The ATO on Wed 13.6.2012, issued an Addendum to Self Managed Superannuation Fund Ruling SMSFR 2009/4 (The meaning of “asset”, “loan”, “investment in”, “lease” and “lease arrangement” in the definition of an “in-house asset” in the SIS Act) to, among other things, take into consideration the repeal of s 67(4A) of the SIS Act.

[LTN 112, 13/6]