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Acquiring assets from related parties - case study paper

Published on 22 Nov 13 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Whenever clients are dealing with related parties there are a number of aspects that need to be carefully considered. This paper uses a case study to highlight the areas that need to be considered when acquiring assets from a member or their associate. It has a particular focus on the following:

  • application of s66 of the SIS Act to these types of arrangements
  • how to identify who is a related party
  • application of the non-arm’s length income provisions
  • dealing at arm’s length – section 109 of SIS Act.

Author profile:

Andrew SINCLAIR
Current at 26 May 2009 Click here to expand/collapse more articles by Andrew SINCLAIR.
 

 

This was presented at Superannuation Day .

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Acquiring assets from related parties - case study

Author(s):  Andrew SINCLAIR

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