2015

Now you see them, now you don't - Borrowings in SMSFs

Source: New South Wales

Published Date: 21 May 2015

 

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This paper covers:

  • LRBAs as a difficult history
  • changes in the interpretation of the LRBA rules
  • limited recourse borrowing arrangements and nil interest loans
  • Tax and Superannuation Laws Amendment (2015 Measures No. 2) Bill 2015
  • duties in NSW and other states
  • leaving the asset in the hands of the holding trustee.

Individual Session

Now you see them, now you don't - Borrowings in SMSFs

Author(s): Graeme Colley

Details

  • Published By: Graeme Colley
  • Published On:21 May 2015
  • Took place at:Sofitel Sydney Wentworth, Sydeny

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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