New questions have been added to the 2019 SMSF annual return to report:
-whether Part A of the audit report was qualified, in addition to Part B
-the outstanding limited recourse borrowing arrangement (LRBA) amounts for each member
-cryptocurrencies, which were previously reported at the ‘other overseas assets’ label, at a dedicated cryptocurrency label
-the total value of all downsizer contributions made by the member and the date the downsizer contribution was received by the fund.
For more information, please refer to this link: 2019 SMSF annual return – guidance on new labels