The recent changes to the Superannuation Industry (Supervision) Act 1993 ("SISA") and Superannuation Industry (Supervision) Regulations 1994 ("SISR") with respect to borrowings by superannuation funds has opened up new opportunities for trustees of Self Managed Superannuation Funds ("SMSFs").
This presentation considers some of the strategies that have emerged since the introduction of the legislation on 24 September 2007, in particular those in relation to direct property, including how these should be accounted for, and the GST issues that may arise.