• Home  
•   Self Managed Superannuation Fund Investment Rules presentation

Self Managed Superannuation Fund Investment Rules presentation

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:

Biagio Pizzacalla CTA
Mark is a Tax Partner HLB Mann Judd Melbourne Fellow of the Taxation Law and Policy Research Institute, Monash University
Current at 01 February 2012
Click here to expand/collapse more articles by Mark PIZZACALLA.
 

 

---

Purchase individual materials from this event:

Part IVA and the Tax Adviser - Don't Taint the Wine
Author(s):  Justice D Graham HILL

Income Alienation - Reviewing the Big Picture
Author(s):  Gil LEVY

Asset Protection for Professionals - Saving the Grange
Author(s):  Ken SCHURGOTT

Service Trusts in the Future
Author(s):  David W MARKS

Division 7A Issues - being prepared to survive an audit
Author(s):  Peter RILEY

Structuring a Business to take advantage of CGT Concessions
Author(s):  Gordon S COOPER

Self Managed Superannuation Fund Investment Rules
Author(s):  Mark PIZZACALLA

Research and Development for SMEs
Author(s):  Terry LEWIS

My Client the Primary Producer - Breaking the Drought
Author(s):  Barbie CHIRO

My Client the Expatriate - Secrets of 'Old' World Vintages
Author(s):  Paul ELLIS

My Client the Writer/Performer/Sports Person
Author(s):  Bill BAILLIE

My Client the Divorcee - Grapes of Wrath
Author(s):  Arlene MACDONALD

Demerging, Retiring and Rolling Over
Author(s):  Tony BAXTER

Part IVA at age 21 - Has it Reached Maturity?
Author(s):  AH (Tony) SLATER

Fixing your tax problem: where to go for what and why?
Author(s):  Dr Michael DIRKIS,  Peter HAGGSTROM