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The new investment rules - SLAA 4

Published on 16 Mar 00 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper addresses the impact of Superannuation Legislation Amendment Act 4 on self managed super funds. SMSF's have to be very careful when dealing with related party investments. Each geared unit trust will have to make an election prior to 22 December, 2000 between the two transitional rules for making further investments in a related unit trust. The paper provides a summary of the new rules with numerous practical examples.

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Gary RIORDAN
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This was presented at Self managed super funds: current issues .

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The Impact of Tax on SMSFs from mid 2000

Author(s):  Ross Stephens

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