The ATO has stated it will not try to forecast SMSF scenarios into the future to determine if it will apply Part IVA of the Income Tax Assessment Act

A technical manager has confirmed the ATO to date has said it will not speculate on what may or may not happen in the future within an SMSF when looking at whether to apply the anti-avoidance rules regarding income tax contained in Part IVA of the

Income Tax Assessment Act.

https://smsmagazine.com.au/news/2022/08/08/ato-wont-speculate-on-part-iva-smsf/