Module 6: Statutory reporting & responsibilities
- 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.