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SMSFs and related party transactions: Issues and opportunities paper


Related parties and the rules that control the nature of a SMSF's interaction with them would probably if surveyed amongst superannuation professionals be an area of superannuation law that is in practice the most complex to deal with and understand.There are many misconceptions about how these rules apply. This paper runs through a number of case studies to identify opportunities and also to highlight issues of concern.

Topics covered include:

  • acquisition rules
  • in house asset rules
  • arm's length dealing requirements
  • financial assistance rules
  • non-arms length income rules
  • related party borrowing requirements
  • pre 99 unit trusts and leases
  • 13.22C unit trusts and other structures.

Author profile

Con Gotsis CTA
Con is the Director in charge of Pascoe Partners Accountants’ self-managed superannuation fund division and is the Director and Responsible Manager of the firm’s AFSL company Western Advisory. He has been a CPA for 20 years and has a Masters of Taxation from Curtin University. In addition he is a Tax Institute Chartered Tax Advisor and a SMSFA accredited Specialist Advisor and Auditor. Con also holds a Diploma of Financial Services (FP) and has been accredited by CPA Australia as a financial planning specialist and is an Affiliate of the Financial Planning Association of Australia. Con is a regular public speaker on superannuation issues for The Tax Institute and SMSF Association and a member of the Tax Institute Professional Development committee. - Current at 02 March 2017
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This was presented at Super - Are You Getting All The Benefits? .

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