The rise and rise of compliant SMSF investment strategies: Why it’s more important than ever

National Conference 2021

The issue of SMSF investment strategy compliance rose to prominence in 2019 following the ATO’s mail out to almost 18,000 SMSF trustees. Since then the ATO has released new guidelines on how to properly formulate an investment strategy, investment markets have been volatile and official interest rates have hovered around all-time lows. Join Nick Ali, Shelley Banton and Adam Goldstein as they discuss the ATO investment strategy guidelines and emerging compliance issues from both an adviser and auditor’s perspective. The following topics will be discussed:

  • How to interpret and implement the ATO’s investment strategy guidelines;
  • What to do if the auditor is not satisfied with the fund’s investment strategy;
  • Whole of wealth assets – should they be considered when formulating an SMSF investment strategy and the role of a SOA. and;
  • Accessing derivatives, crypto-currency and other alternative investments to bolster returns – what are the compliance considerations?

At the end of the session, you will be able to:

  • Understand the ATO investment strategy guidelines;
  • Apply the ATO investment strategy guidelines when formulating and implementing an SMSF investment strategy, and;
  • Identify the key SMSF investment strategy compliance obligations when investing in alternative investments.

The contents of this resource are taken to be correct at the time of publication.

Disclaimer: Technical Papers contain factual information only and are prepared without considering particular objectives, financial circumstances and needs. The information provided is not a substitute for legal, tax and financial product advice. The information contained in this document does not constitute advice given by the SMSF Association to you. If you rely on this information yourself or to provide advice to other persons, then you do so at your own risk. The SMSF Association is not licensed to provide financial product advice, legal advice or taxation advice. We recommend that you seek appropriate professional advice before relying upon the information in this technical paper. While the SMSF Association believes that the information provided is accurate, no warranty is given as to its accuracy and persons who rely on this information do so at their own risk. The information provided in this paper is not considered financial advice for the purposes of the Corporations Act 2001. © SMSF Association