reserve accounts

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14/10/2016

Reserves in a SMSF – How to complete annual return

  The wealth in a superannuation fund belongs to a member. You can't have money in a superannuation fund not earmarked for a person. An exception is SMSF reserves. 'Reserve accounts' are assets in  your SMSF that is not part of any member’s account. No one has any entitlement to […]