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Unlocking the value of SMSFs in acquisitions and business restructures paper

Published on 06 Aug 12 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper reviews the latest issues arising in SMSF structuring and restructuring transactions with a focus on business real property. Practical case studies will be provided to highlight the various technical issues as well as the pitfalls and opportunities of a variety of SMSF strategies.

Topics covered include:

  • the use and abuse of special purpose unit trusts/companies (reg. 13.22C)
  • application of non-arm's length income provisions when private companies pay dividends to SMSFs 
  • update on Limited Recourse Borrowing Arrangements and finalised SMSFR 2012/11
  • the use of geared unit trusts without infringing the in-house asset rule
  • in specie distributions from SMSFs - tax and stamp duty issues.

Author profiles

Andrew Sinclair CTA
Andrew Sinclair, CTA is a partner in Cowell Clarke's Tax & Revenue practice group. As a tax and superannuation specialist with over 25 years' experience, his qualifications are in law and as a Chartered Accountant. With a broad knowledge of corporate and business law, Andrew has specialist expertise in private client scenarios. This usually involves discretionary trusts, private companies and the diversity of views that family dynamics delivers. - Current at 22 November 2017
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Peter Slegers CTA
Photo of author, Peter SLEGERS Peter Slegers, LLB (Hons), MTax, CTA Partner Cowell Clarke Peter heads Cowell Clarke's tax and revenue practice group. Peter advises and acts for a wide range of public and private companies as well as for the trustees of self managed superannuation funds. Peter’s areas of expertise include: income tax (as it impacts on business and high net worth clients); capital gains tax; goods and services tax; state taxes and superannuation law. Peter also does succession planning work and is involved in significant business restructures. Peter is regularly involved in advising SMSF trustees on issues associated with superannuation income streams. Peter has a master’s degree in taxation from the University of NSW – ATAX School. Peter is also a member of the Australian Institute of Company Directors and the SMSF Professionals Association of Australia Ltd. Peter is a member of the Tax Institute’s South Australian State Council. - Current at 19 July 2017
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