Topics: COVID-19

SMSFs and COVID-19 relief – what auditors need to look at!

The ATO have accepted that self-managed superannuation funds (SMSFs) can provide rent relief and loan concessions to related parties because of COVID-19 without breaching the SIS Act, but there are limits. The ATO have made clear what they require auditors to obtain from SMSFs, or else report a contravention.

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Queensland | COVID-19 Commercial Leasing Code

On 28 May 2020, the Retail Shop Leases and Other Commercial Leases (COVID-19 Emergency Response) Regulation 2020 (Qld) (the Queensland Code) was passed. It gives legal effect to the National Cabinet Mandatory Code of Conduct – SME Commercial Leasing Principles During COVID-19 (the National Code) in Queensland.

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