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Utilising super in your family business structure paper


An SMSF can be an important part of a family business structure, helping not only to achieve a better tax outcome during the life of a business and on its disposal, but also to protect some key business assets. This paper demonstrates how an SMSF can be utilised to own business assets and the key issues to consider.

Topics covered include:

  • what assets can be owned by the SMSF:
    • business real property
    • other assets
  • how assets can be held by the SMSF:
    • directly
    • related and non-related trusts
  • geared acquisitions – options where there is not sufficient cash in the SMSF
  • implications on disposal of the business
    • planned exits – retirement and intergenerational transfers
    • unplanned exits – death and disablement.

Author profile:

Neal Dallas FTIA, is a Special Counsel in the Business & Revenue group of McCullough Robertson. He has extensive experience in taxation, business structuring and estate planning. He advises trustees of various types of trust on taxation, structuring and succession issues. Neal advises on the establishment and acquisition of business and investment entities and on business taxation issues. He also advises the superannuation industry, including corporate, industry and self-managed superannuation fund trustees. Apart from advising business entities, Neal also advises many individuals on estate planning, succession planning, family trust arrangements, life insurance issues and asset protection.
Current at 19 February 2009 Current at 14 January 2013 Click here to expand/collapse more articles by Neal DALLAS.


This was presented at SME Structures - Avoiding a Train Wreck .

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Part IVA and restructures

Author(s):  David MARSCHKE

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