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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
Current at 15 June 2011 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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Part IVA - A practitioner’s perspective

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Superannuation - Gearing

Author(s):  Graeme COLLEY

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State revenue

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