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21 Feb 08 SMSFs and non-excluded in-house assets - SMSFD 2008/1

This Self Managed Superannuation Funds Determination was issued on 20 February 2008. It was previously released in draft form as SMSFD 2007/D2: see 2007 TAXVINE No 41 (25) (19 October 2007).

Its full title is "Self Managed Superannuation Funds: how does the happening of an event in subregulation 13.22D(1) of the Superannuation Industry (Supervision) Regulations 1994 affect whether a self managed superannuation fund's investments in related companies or unit trusts are in-house assets of the fund?"

The answer given is: "The happening of an event in subregulation 13.22D(1) of the Superannuation Industry (Supervision) Regulations 1994 (SISR)1 may mean that a self managed superannuation fund's (SMSF's) investments in related companies or unit trusts are no longer excluded as in-house assets of the SMSF under subparagraph 71(1)(j)(ii) of the Superannuation Industry (Supervision) Act 1993 (SISA)."

For a copy of SMSFD 2008/1, go here

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