Published on 28 Apr 08
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- background to the ASX warrants market in Australia; features & types of instalment
- use of instalment warrants by SMSF's; past policies and regulation efforts by APRA
and the ATO and background to the 2007 SIS amendments
- analysis of the 2007 SIS amendments - borrowing and in-house assets rules and
prohibition on charging assets
- future use of warrants by SMSF's for investments and comparison with unit trust and corporate structures.
William (Bill) D THOMPSON
Current at 05 July 2012
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