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Trustees of Superannuation Funds need to be aware that from 1 July 2014 Contraventions can result in;  Education Directions, Rectification Directions or Administrative Penalties to deal with SMSF Non Compliance.

The repeal bill of the Mineral Resource Rent tax, if successful, will result in amendment to:  Company loss carry back provisions; Low Income Superannuation Contributions; School kids bonus; Capital allowances for small business; the superannuation guarantee charge percentage