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Sophisticated Super Strategies: Instalment Warrants and Other Current Issues

Published on 07 Apr 2008 | Took place at Sebel Playford, Adelaide , SA

Note this event was repeated in Darwin on 16 May 2008.

Recent amendments to the Superannuation Industry (Supervision) Act 1993 (Cth) (‘SIS Act”) allow super fund trustees to invest in certain geared investments which were previously prohibited. Initially conceived to address problems caused by instalment warrants, the new rules permit many other direct borrowing strategies by fund trustees. Potential investments include all asset classes permissible under the SIS Act, for example, real estate. This represents a paradigm shift in the regulatory attitude towards the gearing of super funds. Are you ready for the instalment warrant revolution?

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

Individual sessions

Instalment warrants

Author(s):  Ken SCHURGOTT,  Denis BARLIN

This paper covers topics including: 

  • what an instalment warrant is and why the SIS Act was amended
  • a review of the different instalment warrant structures
  • relationship with other SIS limitations
  • freedoms and uncertainties in the legislation
  • bespoke structuring
  • CGT / Stamp Duty / GST
  • warrants and asset protection.
Materials from this session:

CGT proceeds and personal injury settlements

Author(s):  Harry PATSIAS

This paper covers: 

  • super contributions funded out of capital proceeds
  • conditions for contributing personal injury settlement monies
  • ability of the trustee of a protected estate to contribute to super.
Materials from this session:

Tenancy in common ownership

Author(s):  Sylvia PAPADIMITRIOU

This presentation covers the: 

  • ability for a super fund to hold assets jointly with a related party
  • exemption from in-house assets test
  • ability of the related party to grant mortgage/bank requirements.
Materials from this session:

Unit trusts: 30 June 2009 issues

Author(s):  Daniel JENKINSON

This paper covers: 

  • can super funds invest in unit trusts after 30 June 2009?
  • when is a unit trust a related party?
  • fresh unit subscriptions/income reinvestment after 30 June 2009.
Materials from this session: