Important: Reset your password We've made some changes to our website. You will need to reset your password to access your account, access online books, purchase items from our online shop, or download papers from the Tax Knowledge eXchange.
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.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
We've made some changes to our website. You will need to reset your password to access your account, access online books, purchase items from our online shop, or download papers from the Tax Knowledge eXchange.
To reset your password, click on 'Reset password' below.