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SMSF Investments In Trusts: The Latest News

Published on 11 Jun 2008 | Took place at RACV Club, Melbourne , VIC

A popular investment vehicle for SMSFs are unit trusts. Certain pre 1999 unit trusts can borrow. Other unit trusts simply provide a convenient investment vehicle where there are numerous investors. However, are the unit trusts being established, maintained and administered properly?

This topic is likely to raise plenty of interest especially now that the ATO has been releasing numerous determinations, draft rulings and taxpayer alerts on this form of investment by SMSFs.

Advisers must be aware of the rules and planning opportunities that exist when SMSFs invest in unit trusts.

This event had two leading superannuation lawyers, Daniel Butler FTIA and Chris Ketsakidis FTIA, to discuss the latest developments on this topic including:

  • can an SMSF acquire a 50% or smaller holding in a geared unit trust?
  • what are the significant tips and traps when investing in an ungeared related unit trust
  • is the ATO correct in suggesting that an unpaid present entitlement can readily become a loan and therefore an in-house asset re SMSFR 2008/D1?
  • what are the ATO concerns regarding hybrid unit trusts in Taxpayer Alert 2008/4?
  • is an ungeared unit trust a suitable structure and can it be used as an effective alternative to the new instalment borrowing arrangement in s67(4A)?
  • do we need to ‘look through’ unit trusts that SMSFs invest in to determine whether the trust’s assets are ok?

Get a 20% discount when you buy all the items from this event.

Individual sessions

SMSF investments in trusts

Author(s):  Daniel BUTLER

This presentation covers topics such as:

  • SMSF investments in trusts
  • ATO TA2008/4
  • hybrid unit trusts
  • ungeared unit trust.
Materials from this session:

SMSF investments in trusts: the latest news

Author(s):  Chris KETSAKIDIS

This presentation covers: 

  • investments in trusts
  • in-house assets
  • ATOIDS - Division 13.3A
  • geared unit trusts
  • MIS/Corps Act
  • Fundraising/Corps Act
  • public trading trust
  • unpaid distributions.
Materials from this session: