Skip to main content
shopping_cart

Your shopping cart is empty

In-specie transfers paper

Published on 15 Oct 09 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

With superannuation being the preferred investment vehicle in Australia due to the tax concessions, it is no surprise that members attempt to enhance their benefits by transferring property into their funds. This paper covers issues in the implementation of this strategy including:

  • stamp duty on the transfer of property
  • capital gains tax considerations
  • ensuring that contributions are within the limits and
  • GST.

Author profile:

Daniel FRY
Daniel Fry FTIA is a Partner at taxation law firm Norton & Smailes in Western Australia. He began his career as a Chartered Accountant at Arthur Andersen in its superannuation and tax division and has been a Solicitor with Norton & Smailes since 1999. Daniel practises in all areas of tax but mainly specialises in superannuation, trusts, capital gains tax, and estate and succession planning.
Current at 12 March 2009 Current at 21 April 2009 Click here to expand/collapse more articles by Daniel FRY.
 

 

This was presented at Superannuation - Issues and Strategies in the Current Environment .

Get a 20% discount when you buy all the items from this event.

Individual sessions




Estate planning & superannuation

Author(s):  Angela GAFFNEY

Materials from this session:

Superannuation case studies

Author(s):  Jemma SANDERSON

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse