Your shopping cart is empty

Superannuation ‘instalment warrants’ – Tips and traps for documenting and structuring presentation


As the transitional rules for geared unit trusts draw to a close, a new age of direct borrowing by superannuation funds has arrived. Following recent falls in asset values, trustees of superannuation funds are increasingly turning to alternative investments.

This presentation discusses tips and traps in documenting and structuring instalment warrant arrangements, including:

  • trust deeds, loan agreements and guarantees
  • stamp duty and tax considerations
  • dealing with the banks
  • borrowing where there are multiple purchasers
  • borrowing where property improvement or development is intended.

Author profile

Philip Broderick CTA
Phil is a principal of Sladen Legal and heads its superannuation team. He is a member of a number of superannuation related committees. This includes being the co-chair of The Tax Institute’s superannuation committee and the chair of SISFA’s technical and policy committee. He is also a member of a number of the ATO’s superannuation liaison groups including the Superannuation Industry Relationship Network (SIRN) and the Superannuation Industry Stewardship Group (SISG). Phil is also heavily involved in liaising with Treasury and ATO in relation to the implementation of new super laws and administrative practices. Phil’s areas of practice include superannuation, duties and state taxes, estate planning and succession, trusts, federal tax and business structuring. Phil was listed in the 2020 and 2021 Best Lawyers Australia for superannuation law and was the winner of the SMSF Association’s SMSF Specialist Advisor (SSA) Top Achiever Award in 2019. His articles have featured in The Tax Institute’s Taxation in Australia Journal and CCH’s Super News. He has presented at seminars and conferences conducted by The Tax Institute, the SMSF Association, the Television Education Network, Legalwise and various accounting bodies. - Current at 23 February 2021
Click here to expand/collapse more articles by Philip BRODERICK.


This was presented at The New Age of Superannuation Gearing .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Further details about this event:


Copyright Statement
click to expand/collapse