Issue 47 of selfmanagedsuper features the publication’s annual SMSF roundtable where the thoughts of highly respected stakeholders were garnered as to a number of significant obstacles the sector is currently facing including the proposed Division 296 tax, the update to the pension rules under Tax Ruling 2013/5, and the common challenges auditors are facing. In addition our regular contributors address a range of topics including the intricacies of market valuations, maximising the tax position regarding disability benefit payments, and the rules governing related-party loans. Purchase and download the PDF version.