Published on 04 Mar 10
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper examines recent developments and current issues for self managed superannuation funds including:
- governance - investment strategy
- sole purpose test - What a SMSF can and can't do?
- business activities
- property development
- borrowing (incl 67(4A) SISA)
- related party transactions
- managing the risk of the activity
- issues from the National Tax Liaison Group Superannuation Technical Sub-group.
Current at 11 August 2009
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