There’s nothing like a court case to provide clarity when it comes to the complex rules around self-managed super funds.

Tax expert Michael Jones outlines a recent federal court case that dealt with particular tests that self managed super funds must satisfy to receive tax concessions. This month he highlights a central plank in superannuation law – the sole purpose test – and what it means for SMSF owners dealing with related party transactions.

Audio by Business Essentials. For more business interviews please visit