SMSF Association Submission – Treasury Laws Amendment (Better Targeted Superannuation Concessions and Other Measures) Bill 2023

The SMSF Association thanks the Committee for the opportunity to appear as a witness at the public hearing and for the opportunity to the respond to questions on notice.

We would also like to take this opportunity to provide further information and context to the evidence provided to the Inquiry on the impact this policy will have on farmers, and to provide some simple amendments to address the most egregious aspect of the Bill – the taxation of unrealised capital gains.