Skip to main content
shopping_cart

Your shopping cart is empty

Superannuation and pre-1999 unit trusts: The 30 June deadline and beyond paper

Published on 27 May 09 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

In the past it was possible for superannuation funds to invest in geared unit trusts (in effect, circumventing the borrowing restrictions). Restrictions were imposed on this investment opportunity in 1999 and transitional provisions have been in place since. The transition period expires on 30 June 2009, but pre-1999 unit trusts may remain valuable investments for super funds beyond that date.

This paper covers:

  • background - trusts and the in-house asset rules
  • transitional rules
  • action required before 30 June 2009
  • maintaining borrowings and cash-flow beyond 30 June 2009
  • unit trusts beyond 30 June 2009
  • case studies.

Author profile:

Daniel JENKINSON
Current at 12 April 2011 Click here to expand/collapse more articles by Daniel JENKINSON.
 

 

This was presented at Preparing for Year End - Superannuation Strategies and Deadline for Pre 1999 Unit Trusts .

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

Individual sessions


Further details about this event:

 

Copyright Statement
click to expand/collapse