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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

Graeme Colley
Photo of author, Graeme COLLEY Graeme is the Executive Manager, SMSF Technical and Private Wealth at SuperConcepts. In that role his responsibilities include the provision of technical and education services to private wealth clients, maintaining the company’s media and corporate profile and its advocacy with government. Graeme has considerable taxation and superannuation experience gained from senior positions in the ATO, as an Assistant Commissioner of the Insurance and Superannuation Commission, ING as well as leading fund managers and consultants, including Macquarie Bank, Mercer and Chartered Accountants ANZ. He is a joint author of the CCH Master Financial Planning Guide and Financial Planning in Australia. His academic experience extends to the ATAX Masters course at UNSW and the Master of Commerce (Financial Planning) course at UWS. - Current at 26 June 2019
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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:

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