Module 6: Statutory reporting & responsibilities


Module overview: 

  • The financial reporting requirements for SMSFs.
  • The appointment and role of the SMSF auditor and lodgement of the SMSF annual return, inclusive of the supervisory levy.
  • The various record-keeping requirements and reporting obligations for SMSFs.
  • The obligations of transfer balance cap reporting of member events within an SMSF.
  • The responsibilities of reporting for activity statements, along with PAYG instalments and withholding.
  • How the SuperStream rules apply with SMSFs.
  • How the regulator deals with non-compliance.
  • How to wind up an SMSF.