Bryce Figot, Special Counsel, DBA Lawyers
Earlier this month, the ATO released Self Managed Superannuation Fund Regulator’s Bulletin SMSFRB 2018/1. It contains some of the most important information available on the use of reserves for SMSFs. However, there is a vital question regarding contribution reserving that SMSFRB 2018/1 gives rise to. The question is not expressly answered; however, in this article I provide what I believe the best answer is.