Coronica and Commissioner of Taxation (Taxation) [2021] AATA 745
SUPERANNUATION – self-managed superannuation fund – trustee’s failure to comply with regulatory requirements in relation to in-house assets – acquisition of an asset from a related party – loan to a related party – sole purpose test – decision to issue notice of non-compliance – meaning of money-decision affirmed. SUPERANNUATION – self-managed superannuation fund – decision to disqualify Applicant as trustee of self-managed superannuation fund – nature, seriousness and number