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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
Phil is a Principal, and heads the superannuation team at Sladen Legal. He provides advice to SMEs and high net worth individuals in relation to superannuation, SMSFs, estate planning, trusts, business structuring, duty and tax. Phil is a member of The Tax Institute's Superannuation Committee, National Superannuation Convention Committee and the Victorian Superannuation Education Sub-committee. He is also the chair of the Technical Committee for the Self-managed Independent Superannuation Funds Association (SISFA) and a regular attendee at the meetings of the ATO's Superannuation Industry Relationship Network (SIRN). Phil is a regular speaker and author of numerous articles. He has also lectured on superannuation for The Tax Institute's Applied Tax course. Current at 19 September 2016 Click here to expand/collapse more articles by Philip BRODERICK.
 

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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