Published on 14 May 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- the new regulations that allow SMSFs to borrow
- how to structure this borrowing correctly
- the restrictions that apply to gearing in a SMSF
- the accounting issues associated with these changes
- other tax implications to consider - CGT, stamp duty, GST.
Hugh is a Client Director in the Tax Consulting Group at Pitcher Partners Sydney. Since joining the firm in 1984, Hugh has over 25 years’ experience in chartered accounting and specialises in superannuation, retirement planning and administration of self-managed funds. Hugh has developed relationships with lawyers, actuaries and other professional advisors to further assist and support the retirement and estate planning needs of clients. He also works closely with financial planners and is a representative for Pitcher Partners NSW Financial Services Pty Ltd.
- Current at
13 March 2017