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 Taylor CTA
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. Current at 13 July 2011
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.