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Gearing by SMSFs - Practical issues

Published on 04 Feb 2014 | Took place at National Australia Bank, Sydney, NSW

The implementation of a limited recourse borrowing arrangement by an SMSFs is a very complex transaction since there are a minefield of issues and traps which need to be carefully considered and navigated. The successful implementation of these arrangements requires the practitioner to be up to date and on top of their game. Getting it wrong can have devastating consequences.

This event covered the following:

  • practical issues, common errors and traps with implementation
  • the role of the accountant, lawyer, financier and financial planner
  • single acquirable asset, repair, maintain and improve
  • loan and security documents and dealing with the financier
  • stamp duty concessions and dealing with the OSR
  • overview of TA 2012/7
  • latest developments and strategies
  • CGT and “absolute entitlement” – Oswal v Commissioner of Taxation [2013] FCA 745
  • government’s proposed look through provisions – where are we now?

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

Individual sessions

Tax update

Author(s):  Geoff Tierney

This presentation covers:

  • Guissouma and CofT [2013] AATA 875
  • Gutteridge and CofT [2013] AATA 947
  • PNGR and VFYF and CofT [2013] AATA 942
  • XTJT and CofT [2013] AATA 936
  • Maraya Holdings Pt Ltd v CCofSR [2013] NSWCA 408.
Materials from this session:

Gearing by SMSFs - Practical issues

Author(s):  Lisa ODDO

This presentation covers:

  • latest statistics
  • typical structure
  • movement of funds
  • paying the loan
  • advisors.
Materials from this session: