Published on 14 May 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- the new regulations that allow SMSFs to borrow
- how to structure this borrowing correctly
- the restrictions that apply to gearing in a SMSF
- the accounting issues associated with these changes
- other tax implications to consider - CGT, stamp duty, GST.
Chris is an Executive Lawyer for Bartier Perry. He has extensive experience in taxation law, whether it
be income tax, capital gains tax, payroll tax, stamp duty and GST, and provides advice on a range
of personal and commercial tax issues, including mergers, restructures and, objections and
appeals against the Australian Taxation Office and the New South Wales Office of State Revenue
Current at 23 July 2008 Current at 25 August 2008
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Raymond works for Bartier Perry
Current at 14 May 2008 Current at 18 June 2008