SMSF borrowings - holding or bare trusts?
27 May 11 |
AUSTRALIAN SUPERANNUATION LAW BULLETIN
Issue: Vol 22 No 9 May 2011
Pages: pp. 149-150
The ATO's view that a holding trust is not a bare trust has given rise to numerous concerns.
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Dan is one of Australia's leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the ATO's Superannuation Industry Relationship Network (SIRN), the Chair of The Tax Institute's National Superannuation Committee, a member of the Law Institute of Victoria's Tax Committee, and is involved with a number of other tax and SMSF committees. Dan presents on the subject Taxation of Superannuation at the University of Melbourne's Master of Laws/Tax program. Dan is also a CTA and a Specialist SMSF Advisor.
- Current at
19 September 2016
Nathan is a lawyer with DBA Lawyers.
- Current at
01 June 2012