Miscellaneous 2000

The new investment rules - SLAA 4

Source: Victoria

Published Date: 16 Mar 2000

 

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This paper addresses the impact of Superannuation Legislation Amendment Act 4 on self managed super funds. SMSF's have to be very careful when dealing with related party investments. Each geared unit trust will have to make an election prior to 22 December, 2000 between the two transitional rules for making further investments in a related unit trust. The paper provides a summary of the new rules with numerous practical examples.

Individual Session

Investments and acquisitions by superannuation funds

Author(s): Gary Riordan

Details

  • Published By: Gary Riordan
  • Published On:16 Mar 2000
  • Took place at:Leonda on the Yarra

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2000

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