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Accounting for warrants paper


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.

Author profile

Cindy McDonald
Photo of author, Cindy MCDONALD Cindy chose to specialise in Self Managed Superannuation Funds (SMSFs) early in her accounting career, and has watched the SMSF arena undergo many legislative & regulatory changes in the 20 plus years of working with SMSF Trustees. Her practice Superexpertise provides a range of services to both SMSF trustees and their advisors, including, establishment of Self Managed Superannuation Funds, superannuation consulting on SIS Act & Tax Act, consulting work with Family lawyers on SMSFs, limited recourse borrowing arrangements, pension structuring & commencement, traditional accounting & tax work for SMSFs. A SPAA SMSF Specialist and former WA State Chair, Cindy enjoys working with trustees to understand the opportunities their SMSF presents, and how they best use the structure to maximise their retirement & estate planning goals. Cindy holds a Bachelor of Commerce, and is a member of SPAA, CPA Australia & the Taxation Institut - Current at 09 November 2012
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This was presented at Superannuation Intensive .

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Superannuation and estate planning

Author(s):  Daniel FRY

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ATO auditing of SMSF auditors

Author(s):  Sharyn LONG

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