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Acquiring assets from related parties - case study paper


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 CTA
Andrew is a partner in Cowell Clarke's Tax & Revenue practice group. As a tax and superannuation specialist with over 25 years' experience, his qualifications are in law and as a Chartered Accountant. With a broad knowledge of corporate and business law, Andrew has specialist expertise in supporting clients with tax effective structures and tax planning. He provides tax advice across CGT, GST and stamp duty, in matters involving restructures, privatisations, asset acquisitions and disposals. Andrew also advises clients on superannuation law including structuring, allowable investments, pension and succession strategies. Andrew actively supports the education and development of other practitioners in his field, providing both in-house and external presentations on taxation matters within South Australia and interstate. He is former chairman of The Tax Institute. Andrew's passion extends beyond law into sport. He is the current President of the South Australian Cricket Association (SACA). Current at 01 June 2016 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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