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Superannuation – Gearing of super funds presentation

Published on 03 Jun 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Recent amendments to the Superannuation Industry (Supervision) Act 1993 (Cth) allow super fund trustees to invest in certain geared arrangements which were previously prohibited. Initially conceived to address problems caused by ‘instalment warrants', the new rules permit many other direct borrowing strategies by fund trustees. Potential investments include all asset classes permissible under the SIS Act, including real estate. The measures represent a paradigm shift in the regulatory attitude towards the gearing of super funds.

This presentation focuses on:

  • the arrangements required to meet the ‘instalment warrant' borrowing carve-out
  • relationship with other SIS Act limitations
  • income tax, CGT, GST, land tax and stamp duty considerations.

Author profile:

Denis Barlin CTA
Denis is a Barrister at 13 Wentworth Selborne Chambers. He advises on taxes generally (both federal and state taxes), superannuation, equity and trusts, as well as asset protection. Denis also conducts disputes as an advocate in both state and federal tribunals and courts. Current at 02 June 2015 Click here to expand/collapse more articles by Denis BARLIN.
 

This was presented at Superannuation - Gearing of Super Funds.

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Individual sessions

Tax update – June 2008

Author(s):  Peter ADAMS

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Superannuation – Gearing of super funds

Author(s):  Denis BARLIN

Materials from this session:

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