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SMSFs and related party transactions: Issues and opportunities presentation

Published on 09 Nov 12 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Related parties and the rules that control the nature of a SMSF's interaction with them would probably if surveyed amongst superannuation professionals be an area of superannuation law that is in practice the most complex to deal with and understand.There are many misconceptions about how these rules apply. This presentation runs through a number of case studies to identify opportunities and also to highlight issues of concern.

Topics covered include:

  • acquisition rules
  • in house asset rules
  • arm's length dealing requirements
  • financial assistance rules
  • non-arms length income rules
  • related party borrowing requirements
  • pre 99 unit trusts and leases
  • 13.22C unit trusts and other structures.

Author profile:

Con GOTSIS
Current at 15 December 2012 Click here to expand/collapse more articles by Con GOTSIS.
 

 

This was presented at Super - Are You Getting All The Benefits? .

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