Published on 17 May 12
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- gearing in superannuation funds
- ‘improvements’ to real property - Whether it causes there to be a ‘replacement asset’
- off-the plan purchases by trustees of self-managed superannuation funds using borrowed funds
- in house asset issue - Repayment of the borrowings
- the type of trust required for the purposes of a section 67A of the SIS Act arrangement
- goods and services tax implications in the context of section 67A of the SIS Act
- New South Wales stamp duty implications
- Platinum Investments - Implications for section 67A of the SIS Act arrangements with respect to NSW real property
- refinancing strategy.
Current at 16 May 2011
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