Valuation guidelines for starting a pension

Income Streams, Investments, Total Superannuation BalanceLeave a comment

The Australian Taxation Office (ATO) has provided valuation guidelines for SMSFs to comply with since the introduction of the market valuation requirements in SIS Reg. 8.02B from the 2012-13 financial year. When trustees follow the guidance provided within the ATO framework for market valuations, the Regulator will generally accept the valuation provided.  However, they may…