This month our newsletter focuses on the Super Guarantee rate rising from 9.5% to 10% from 1 July 2021; Extension of time to make repayments on Division 7A loans; Rent or lease payment changes due to COVID-19; Lost, damaged or destroyed tax records; Introduction of SMSF rollover alerts; SMSF limited recourse borrowing arrangements interest rates and New ATO data-matching programs.
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