The ATO has issued 5 draft rulings clarifying terms applicable to self-managed super funds (SMSF's).

SMSFR 2008/D1 deals with the classification of an entitlement of a fund to an unpaid trust distribution.

SMSFR 2008/D2 deals with contributions of assets to a self managed superannuation fund by a related party of that fund.

SMSFR 2008/D3 deals with concessional rules relating to business real property

SMSFR 2008/D4 discusses the meaning of 'borrow money' or 'maintain an existing borrowing of money' for the purposes of section 67 of the Superannuation Industry (Supervision) Act 1993.

SMSFR 2008/D5 discusses the rules limiting investment by SMSF's in "in-house assets".