inhouseassets

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Sladen Snippet - ATO finalises legislative instrument to deal with in-house asset issues for SMSFs offering rent deferrals to related party tenants

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Sladen Snippet - ATO finalises legislative instrument to deal with in-house asset issues for SMSFs offering rent deferrals to related party tenants

As previously discussed here, the ATO has now finalised the legislative instrument Self-Managed Superannuation Funds (COVID-19 Rental income deferrals – In-house Asset Exclusion) Determination 2020 (Determination). The Determination does not materially differ from the draft version.