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The current state of limited recourse borrowing paper

Published on 04 Aug 11 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • why was the limited recourse borrowing exception changed?
  • a summary of the old and new borrowing requirements
  • asset requirements
  • limited recourse requirements
  • refinancing
  • in-house asset rules
  • the custodian trust
  • tax issues.

Author profile

Philip Broderick CTA
PhilBroderick, 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 co-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). Phil is also heavily involved in liaising with Treasury andATO in relation to the implementation of new super laws and administrative practices. Phil’s areas of practice include superannuation, estate planning and succession, duties and state taxes, trusts, federal tax and business structuring. He is 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 16 April 2019
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This was presented at Show me the Super .

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Individual sessions

The rules of the game - Taxation of SMSFs

Author(s):  Jeffrey CHANG

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