Skip to main content
shopping_cart

Your shopping cart is empty

Superannuation - Gearing paper

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.

Author profile:

Denis Barlin CTA
Denis is a Barrister at 13 Wentworth Selborne Chambers. He advises on taxes generally (both federal and state taxes), superannuation, equity and trusts, as well as asset protection. Denis also conducts disputes as an advocate in both state and federal tribunals and courts. Current at 02 June 2015 Click here to expand/collapse more articles by Denis BARLIN.
 

This was presented at NSW 5th Annual Tax Forum.

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

Individual sessions

Carbon Tax – What you need to know

Author(s):  Chris LEACH

Materials from this session:

Role of the Commonwealth Ombudsman in investigating complaints about tax administration

Author(s):  Simon Passlow

Materials from this session:


"There in spirit" powers of attorney in the SME context

Author(s):  Therese CATANZARITI

Materials from this session:







Part IVA - A practitioner’s perspective

Author(s):  Judy SULLIVAN

Materials from this session:


Superannuation - Gearing

Author(s):  Graeme COLLEY

Materials from this session:







Managing risk in the SME market

Author(s):  Michael CRANSTON

Materials from this session:


Practice statement PSLA 2011/29 - Exercise of the Commissioner’s discretion under Section 109RB

Author(s):  Mathew UMINA

Materials from this session:







TOFA - Three years in

Author(s):  Julian CHENG

Materials from this session:

State revenue

Author(s):  David KL RAPHAEL

Materials from this session:

Further details about this event:

 

Copyright Statement