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Superannuation ‘instalment warrants’ – Tips and traps for documenting and structuring paper


As the transitional rules for geared unit trusts draw to a close, a new age of direct borrowing by superannuation funds has arrived. Following recent falls in asset values, trustees of superannuation funds are increasingly turning to alternative investments.

This paper discusses tips and traps in documenting and structuring instalment warrant arrangements, including:

  • trust deeds, loan agreements and guarantees
  • stamp duty and tax considerations
  • dealing with the banks
  • borrowing where there are multiple purchasers
  • borrowing where property improvement or development is intended.

Author profile

Philip Broderick CTA
Phil Broderick, CTA, is a principal of Sladen Legal and heads its Superannuation team. He is member of a number of superannuation-related committees. This includes being the chair of The Tax Institute’s Superannuation Committee and the chair of SISFA’s Technical Committee. He is also a member of number of the ATO’s superannuation liaison groups, including the Superannuation Industry Relationship Network (SIRN) and the Superannuation Industry Stewardship Group (SISG). He is also heavily involved in liaising with Treasury and the ATO in relation to the implementation of new superannuation laws and administrative practices. Phil is listed in the 2020 Best Lawyers for Superannuation Law in Australia. Phil’s areas of practice include superannuation, estate planning and succession, duties and state taxes, trusts, federal tax and business structuring. He is a regular author and presenter. His articles have featured in The Tax Institute’s Taxation in Australia journal and CCH’s Super News. He has presented at seminars and conferences conducted by The Tax Institute, the Television Education Network, Legalwise and various accounting bodies. - Current at 02 July 2020
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This was presented at The New Age of Superannuation Gearing .

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