Self Managed Superannuation Fund Investment Rules presentation

Member Price: Free

Non Member Price: $15.00

Publication date: 28 Mar 03

Source: NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

Abstract:
The commercial and tax issues which affect SMSFs continue to be one of the least understood areas by trustees and advisers alike. Using a case study approach, this presentation considers several SMSF investments and whether they meet the relevant SIS requirements.

Topics covered include:
- dealing with the ATO and its current move from education to compliance
- formulation of an appropriate Investment Strategy
- sole purpose test considerations
- investment restrictions and exceptions (including lending issues, acquiring assets from members, borrowings, 'in house' assets rule)
- interaction between SMSFs and interests held in unit trusts
- Financial Services Reform Act implications.

Author profile:

Mark Pizzacalla CTA
Mark is Partner-in-Charge Taxation Advisory at HLB Mann Judd Melbourne. Mark is a regular speaker on taxation issues, and a prolific writer having contributed significant tax commentary through his numerous articles, publications and conference papers. Mark has been regularly interviewed on Lateline Business in relation to current SME taxation issues, and has had his work cited in Australia's Parliament. Mark was also the former Chair of the Taxation Institute's National SME Sub-Committee.
Current at 15 August 2014
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This was presented at 17TH NATIONAL CONVENTION: TAX 2003 - A CHALLENGING VINTAGE.

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