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This presentation provides an explanation of the new borrowing rules for superannuation funds including:
what assets can be purchased
what is a limited recourse borrowing
ATO view on related party loans and personal guarantees
what are the alternatives.
Allan is a Director of McPherson Super Consulting Pty Ltd, a company which specialises in
providing technical advice on superannuation matters to the accounting industry. Allan comes
from a taxation related background having worked at the Australian Taxation Office and the
tax division of a large chartered accounting practice as a Tax Consultant, prior to establishing
his own practice. Current at 9 October 2008Current at 15 December 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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