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Part I - structure & practice paper

Published on 28 Apr 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Note that this paper was presented on both 28 February and 28 April at the events "Direct Gearing of Super Funds: The Instalment Warrant Revolution."

This paper covers topics such as:

  • what are ‘instalment warrants'
  • investment restrictions - issues to consider when a superannuation fund invests in an instalment warrant
  • the prohibition against borrowing
  • the legal relationships required to obtain the borrowing carve-out
  • what is a ‘bare trust' relationship?
  • borrowing carve-out - whether real property may be subject to an instalment warrant
  • whether an investment in an instalment warrant is an ‘in-house asset'
  • regulation 13.14 of the SIS Act
  • superannuation fund trust deeds
  • taxation implications.

Author profiles

Denis Barlin CTA
Denis is a Barrister at 13 Wentworth Selborne Chambers. He advises on taxes generally (both federal and state taxes), superannuation, equity and trusts, as well as asset protection. Denis also conducts disputes as an advocate in both state and federal tribunals and courts. - Current at 01 March 2016
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Kenneth Schurgott CTA-Life
Ken is a Tax and Commercial Law Director of Schurgott & Co Lawyers and Special Counsel with Brown Wright Stein Lawyers, Sydney. He has extensive experience in all aspects of tax (including state taxes and litigation), as well as business structuring, business sales and acquisitions, asset protection, succession planning and trust and estate law. Ken has been, until recently, a member of the Advisory Panel to the Board of Taxation and heavily engaged in ongoing consultation in relation to the reform of the taxation of trusts and trust issues generally. - Current at 22 May 2017
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This was presented at Direct Gearing of Super Funds: The Instalment Warrant Revolution .

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Individual sessions


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