Published on 08 Oct 09
by VICTORIAN DIVISION, THE TAX INSTITUTE
Self managed superannuation is not getting any simpler, and the rules for the acquisition and holding of investments offer ample scope for error and confusion. This paper covers:
- loss realisation and maintaining losses - strategies and risks
- purchase of assets using instalment warrant loans, terms contracts and un-geared property trusts
- acquiring business real property and other assets from related parties
- investments in unrelated companies and trusts
- asset protection and superannuation strategies.
Heather Gray, CTA, is a superannuation law partner at Hall & Wilcox Lawyers. She has been involved in the development and implementation of superannuation policy through her roles as a member (and former Chair) of the Superannuation Committee of the Law Council of Australia and as a member of regulatory consultative committees and of the Board of Taxation Advisory Panel. A frequent speaker at superannuation conferences, she is a Chartered Tax Adviser, a member of the Australian Institute of Superannuation Trustees and the Australian Institute of Company Directors, and holds Honours degrees in Law and in Arts from the University of Melbourne.
- updated by Kathy Xu for Super Day 3180522
- Current at
30 April 2018