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Part I - structure & practice paper

Publication date: 28 Apr 08

Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Abstract:

Note that this paper was presented on both 28 February and 28 April at the events "Direct Gearing of Super Funds: The Instalment Warrant Revolution."

This paper covers topics such as:

• what are ‘instalment warrants'
• investment restrictions - issues to consider when a superannuation fund invests in an instalment warrant
• the prohibition against borrowing
• the legal relationships required to obtain the borrowing carve-out
• what is a ‘bare trust' relationship?
• borrowing carve-out - whether real property may be subject to an instalment warrant
• whether an investment in an instalment warrant is an ‘in-house asset'
• regulation 13.14 of the SIS Act
• superannuation fund trust deeds
• taxation implications.
  

Author profiles:

Denis Barlin FTIA
Denis Barlin, FTIA, is a Barrister at 13 Wentworth Selborne Chambers. Denis advises on taxes generally (both federal and state taxes), superannuation, equity and trusts, as well as asset protection. Denis also conducts disputes as an advocate in both state and federal tribunals and courts.
Current at 17 February 2012
Click here to expand/collapse more articles by Denis BARLIN.
 

 

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Purchase individual materials from this event:

Installment warrants: Part I - Structure & practice
Author(s):  Denis BARLIN,  Ken SCHURGOTT

Part II - Warrants in practice
Author(s):  Mark PAYNE