I am unsure of the valuation myself too, but happy to come along...
As for the need... its not realy a choice the smsf trustee's, if its the advisors chosen platform for adminstration(Fplanners/accountants), so small, large, simple or complex it has a place...
Its linked with audit partners to make audits simpler and SBR ready for ATO changes...
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- Shareholder Update to 31 March 2016
Shareholder Update to 31 March 2016, page-10
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