SMSF fundamentals and regulation

1 INTRODUCTION
1.1 Overview
1.2 Regulatory structure
1.3 Regulators
1.4 Further reading
2 COURTS
2.1 Federal Court
2.2 High Court of Australia
2.3 Supreme Court
2.4 Lower courts
2.5 Courts versus tribunal
2.6 Challenging a trustee’s discretion in a court of law
2.7 Further reading
3 LEGISLATIVE FRAMEWORK
3.1 SISA covenants
3.2 Trustee Acts
3.3 Trustees of SMSFs — fiduciary relationships
3.4 So who are the beneficiaries of an SMSF?
3.5 Commonwealth v State regulation
3.6 Superannuation Industry Supervision Act 1993 (Cth)
3.7 Income Tax legislation (ITAA)
3.8 Superannuation Guarantee Administration Act 1992 (Cth)
3.9 Other legislation impacting superannuation
3.10 Further reading
4 WHAT IS AN SMSF?
4.1 Administration
4.2 Structure
4.3 Remuneration for non-trustee services
4.4 SMSF advantages and disadvantages
4.5 SMSF complaints and cooling-off
4.6 Further reading
5 RESEARCH RESOURCES

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