5. Self-Managed Superannuation Funds - ownership of consulting rooms
Some landlords are giving their tenants a reduction in or waiver of rent because of the financial impacts of the COVID-19 and the ATO understands that you may wish to do so as well.
The ATO's compliance approach for the 2019–20 and 2020–21 financial years is they will not take action where an SMSF gives a tenant – who is also a related party – a temporary rent reduction during this period.
