Joint Submission – Draft Rulings LCR 2021/2DC and TR 2010/DC2

Chartered Accountants Australia and New Zealand, CPA Australia, the Financial Advice Association Australia, the Institute of Financial Professionals Australia, the Institute of Public
Accountants, the National Tax and Accountants’ Association and the SMSF Association (together the Joint Bodies) write to you as the peak professional accounting, tax and superannuation bodies in Australia representing both large APRA and small superannuation funds with six or less members. The Joint Bodies welcome the opportunity to provide this submission about the above draft rulings.