ATO reminder on when to appoint an SMSF auditor
The ATO has reminded tax agents and trustees that, in June 2013, the regulation that prescribed the period for appointing an approved auditor was amended. The change means that trustees and their tax agents now need to appoint an approved auditor no later than 45 days before the due date for lodgment of their SMSF annual return (previously the time was no later than 30 days before the auditor had to give their audit report to the trustees).
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