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Valuing Assets in SMSF’s

The ATO have released updated guidelines regarding valuing assets in your SMSF. Of particular interest is the removal of the widely accepted “3-year” valuation rule, with the ATO viewing that these assets change in value regularly and therefore should be valued every year.

Please see updated ATO guidelines on their website here:

Valuation guidelines for self-managed super funds | Australian Taxation Office (

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