The Tax Office has recently developed new publications to help employers understand and meet their super obligations. These publications provide different levels of depth and detail, and are particularly valuable resources for new-to-business. 
 
New publications

• How to apply for SMSF specific advice - Provides the process of applying for SMSF specific advice
 

• Getting help with your self-managed super fund questions - Provides information on how to contact the Tax Office with your SMSF questions.
 

• Information required for SMSFPR application - Provides an overview about what an SMSF product ruling is and how a product ruling is sought.
 

• Important information for intending applicants of SMSFPR - Provides general information for intending applicants of an SMSF product ruling.
 

• Important information for SMSF participants - Provides information for SMSF participants in arrangements on which an SMSF product ruling has been published.
 

• Facts about self-managed super fund product ruling - Self-managed superannuation fund product ruling (SMSFPR) was introduced to provide certainty to self-managed superannuation fund (SMSF) trustees participating or potentially participating in a product.
 

• Request for self-managed superannuation fund specific advice - You should use this form if you want specific advice about how the super law applies to a particular transaction or arrangement for a self-managed superannuation fund (PDF 106KB).
 

• Request for self managed superannuation fund product ruling - You should use this form if you want advice about how the Superannuation Industry (Supervision) Act 1993 (SISA) and the Superannuation Industry (Supervision) Regulations 1994 (SISR) apply to an investment by a self-managed superannuation fund (SMSF) in your product.
 

• Contact numbers for SMSFPR - A list of contacts for SMSF product rulings
 

• Agreement on Terms of Use - SMSF product ruling agreement on 'terms of use'
 

• Changes to a scheme or request to withdraw SMSFPR - Provides information on how an SMSF product ruling applies if the arrangement differs from the product ruling

• Improvement, but there are still some new registrant returns that haven't been lodged - Over the next few months the ATO will be issuing final notices to newly-registered SMSFs that have not yet lodged their 2007-08 annual return.
 

• Final Ruling on Borrowing released - The ATO have released final ruling SMSFR 2009/2 Self-managed superannuation funds: borrowing money or maintaining an existing borrowing of money.  
  
• Residency of SMSFs - For your SMSF to receive tax concessions, it must be a complying super fund. To do this it must satisfy the residency test, which enables it to meet the definition of an Australian superannuation fund.
 

• Care needed with in-house asset reporting - The ATO have found a large number of SMSFs are misreporting the earnings and asset values at the 'in-house' and 'related-party investments' labels. If you're not sure about this, contact the Tax Office.
 

• Tax exemptions on pension assets - Some tax agents and SMSF trustees are incorrectly calculating exempt current pension income in the SMSF annual return.
 

• Loans from a fund must meet strict rules - Results of the ATO’s recent compliance work show trustees are not following the rules and have been using the fund's resources to lend money, or provide financial assistance, to a fund member or their relatives.
 

• Winding up an SMSF - Winding up an SMSF involves dealing with all of the assets of the fund so that the fund has no assets left, and completing all the reporting and other administrative obligations as a trustee. If you decide to wind up your SMSF, as a trustee, you have some responsibilities that you need to meet.

• The Superannuation guarantee (SG) eligibility decision tool helps employers work out their workers' eligibility for contributions under the superannuation guarantee law
 

• The Superannuation guarantee (SG) contributions calculator helps employers work out the amount they need to pay each quarter for their eligible employees, and
 

• The Superannuation guarantee charge statement and calculator tool helps employers work out the super guarantee charge amounts they owe for their employees, and prepare the super guarantee charge statement that the employer needs to lodge with the ATO.