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SMSFs - investing in property paper

Publication date: 23 Aug 06

Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Abstract:

Everyone knows that there are lots of tax advantages in maximising your contributions into superannuation. But that is only half the story. What do you do with the money once it is in there? A balanced share portfolio is always a good start. But a balanced share portfolio is just that - balanced...and boring. And many people with SMSFs do not feel comfortable with shares. But most Australians are comfortable with property (rightly or wrongly). Yet it is not easy to use a super fund to invest in property - or is it? This paper goes through some of the "tips and traps" for SMSFs when investing in property. Topics covered include:

• SIS and tax issues for SMSFs investing in property
  
• using geared trusts to invest in property
  
• making the most of grandfathered unit trusts
  
• when is leverage not borrowing?

Author profile:

Richard Friend CTA
Richard runs a consulting business through Balena Tassa Pty Ltd. Richard spent most of his professional career in Brisbane in the tax practice of Andersen and then Ernst & Young. Richard has developed particular expertise in all aspects of structuring for tax, investment planning, superannuation and estate planning for SME/high net worth clients. Most of this work is done by way of consulting to, and providing training for, accountants and lawyers who operate in these areas.
Current at 17 February 2011

• Tips, tricks and traps paper - 23-October-2012
• Tips & traps with the SBE test for the CGT concessions paper - 02-March-2011
• Division 7A: The end of life as we know it paper? - 03-June-2010
• Liquidations paper - 18-May-2010
• Some of the “other” CGT concessions paper - 06-August-2009
• CGT small business concessions paper - 21-May-2009
• CGT small business concessions paper - 22-November-2008
• Investing within the SIS environment paper - 31-July-2008
• Feathering the nest – The CGT business concessions paper - 16-May-2008
• The use of unit trusts and other property strategies paper - 17-July-2007
• The new superannuation paradigm paper - 18-May-2007
• Using superannuation monies for geared property investments - 01-March-2006
• Family trust elections - 04-August-1998
• Family Trust Elections - Case Studies - 04-August-1998
• Capital gains tax update - 28-April-1995
• Capital gains tax update - 01-January-1993
• Capital gains tax - 01-January-1990

Click here to expand/collapse more articles by Richard J FRIEND.
 

Purchase individual materials from this event:

Blackhole expenditure, leasing issues, etc.
Author(s):  Neil WICKENDEN

SMSFs - investing in property
Author(s):  Richard J FRIEND

Income tax treatment of property development and investment
Author(s):  Scott MCGILL,  Andrew NOOLAN

Recent GST developments
Author(s):  Andre SPNOVIC

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