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About the ManualThe 'DIY Superannuation Manual' is an excellent resource for both the taxpayer running their own SMSF or the professional who may be operating funds for their clients. You can download a table of contents for the DIY Superannuation Manual here. Paper and Electronic VersionsThe DIY Superannuation Manual comes in two versions, paper and electronic (electronic version only available Superannuation Australia members). Download the electronic DIY Superannuation Manual user guide here. |
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About the ManualWritten in plain English with plenty of examples, tips and warnings, this is an excellent resource for both the taxpayer running their own fund or the professional who may be operating funds for their clients (see sample below). Covers:
With the frequent changes to the DIY Superannuation rules, we strongly recommend that you also subscribe to the DIY Super Manual quarterly update service. A Sample from the ManualManaging a superannuation fund
6.200 Borrowing
6.250 Loans to members and their relatives prohibited A loan involves the lending of money and creation of a debt or obligation to repay thatmoney. Whilst ‘financial assistance' is not defined, this restriction means that the trusteeof a regulated superannuation fund could not allow the fund's assets to be used:
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