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Instructions and form for approved auditors of MSFS Self managed superannuation fund independent auditors reports report applies from 1 July 2012. For an annual audit, this means for reporting periods

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A self-managed superannuation fund is independent when it is managed by its members without the need for external management.

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All individuals or entities who have set up a self-managed superannuation fund are required to file the fund independently.

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Information such as financial transactions, investment holdings, contributions, and expenses must be reported on a self-managed superannuation fund independently.

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