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Superannuation - Gearing of Super Funds

Published on 03 Jun 2008 | Took place at Swissotel, Sydney , NSW

Part of the Breakfast Club series, this event covered superannuation (gearing of super funds) as well as a June tax update.

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

Individual sessions

Tax update – June 2008

Author(s):  Peter ADAMS

Giving a tax update for June 2008, this presentation covers:

  • a number of cases
  •  PSLA 2008/7 & 2008/8
  • SMSFR 2008/D3.
Materials from this session:

Superannuation – Gearing of super funds

Author(s):  Denis BARLIN

Recent amendments to the Superannuation Industry (Supervision) Act 1993 (Cth) allow super fund trustees to invest in certain geared arrangements 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, including real estate. The measures represent a paradigm shift in the regulatory attitude towards the gearing of super funds.

This presentation focuses on:

  • the arrangements required to meet the ‘instalment warrant' borrowing carve-out
  • relationship with other SIS Act limitations
  • income tax, CGT, GST, land tax and stamp duty considerations.
Materials from this session: