SMSFD 2014/1: Latest from the ATO on commuting a TRIS The ATO has recently released self managed superannuation fund determination SMSFD 2014/1. SMSFD 2014/1 builds on taxation ruling TR 2013/5 and SMSFD 2013/2 and provides some important insights regarding the... read more → December 31, 2014 SMSF Legal