Published on 21 Oct 05
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This case study considers the superannuation and taxation issues that arise when transferring real property to, or from, a self managed superannuation fund. The case study covers:
- investment restrictions imposed by the Superannuation Industry (Supervision) legislation and trust law
- CGT, GST and stamp duty issues
- direct and indirect holdings (including as tenants-in-common and via unit trusts)
- using real property to support pension liabilities
- dealing with real property assets on death and divorce.