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Published on 11 Apr 08
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
The recent changes to the Superannuation Industry (Supervision) Act 1993 ("SISA") and Superannuation Industry (Supervision) Regulations 1994 ("SISR") with respect to borrowings by superannuation funds has opened up new opportunities for trustees of Self Managed Superannuation Funds ("SMSFs").
This paper considers some of the strategies that have emerged since the introduction of the legislation on 24 September 2007, in particular those in relation to direct property, including how these should be accounted for, and the GST issues that may arise.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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