Capital gains tax relief is available when SMSF assets are required to be split when spousal members separate.

The use of contributions reserves has a very low probability of having the ATO consider it a tax avoidance arrangement.

The establishment of a family allowance arrangement can result in a better tax outcome for the recipients of an SMSF death benefit.

The ATO will not take action in regards to non-arm’s-length expenses for another year, but has yet to decide on a final position on the matter.