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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
Current at 26 May 2009 Click here to expand/collapse more articles by Andrew SINCLAIR.
 
Author Photo - Peter SLEGERS
Peter SLEGERS
Current at 03 November 2016 Click here to expand/collapse more articles by Peter SLEGERS.

This was presented at Superannuation - Cutting edge strategies .

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