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Superannuation - Gearing paper

Published on 17 May 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • Draft Ruling SMSFR 2011/D1
  • repairs and improvements
  • repair versus improvement versus replacement of the asset
  • use of different materials
  • when is an asset no longer a ‘single acquirable asset’?
  • the corporations amendments
  • the proposed legislation
  • approach to defining ‘issuer’
  • the term ‘arrangement’
  • holding trust trustees
  • related party borrowing.

Author profile:

Author Photo - Graeme Colley
Graeme Colley
Graeme is the Director of Technical and Professional Standards at the SMSF Association where he is responsible for the technical, advocacy and compliance. He supports members in providing high-quality advice on all aspects of self-managed superannuation funds. Graeme has over 30 years experience in the superannuation industry and had been involved in many of the changes to the government’s superannuation policy during that time. He was previously the National Technical Manager for OnePath Australia which involved providing technical advice on superannuation, social security and aged care to its adviser network. Prior to that, he was responsible for the coordination of superannuation litigation within the ATO. Current at 05 January 2016 Click here to expand/collapse more articles by Graeme COLLEY.
 

This was presented at NSW 5th Annual Tax Forum.

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

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