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The current state of limited recourse borrowing presentation

The current state of limited recourse borrowing presentation

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Non Member Price: $15.00

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 04 Aug 11 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

the borrowing exceptions – Old and new
uncertainties with the new law
borrowing to acquire which assets?
the lender/loan – Who can be the lender?
limited recourse
refinancing.

Author profile

Philip Broderick CTA

Phil is a Principal, and heads the superannuation team at Sladen Legal. He provides advice to SMEs and high net worth individuals in relation to superannuation, SMSFs, estate planning, trusts, business structuring, duty and tax. Phil is a member of The Tax Institute's Superannuation Committee, National Superannuation Convention Committee and the Victorian Superannuation Education Sub-committee. He is also the chair of the Technical Committee for the Self-managed Independent Superannuation Funds Association (SISFA) and a regular attendee at the meetings of the ATO's Superannuation Industry Relationship Network (SIRN). Phil is a regular speaker and author of numerous articles. He has also lectured on superannuation for The Tax Institute's Applied Tax course. - Current at 19 June 2017

More by Philip BRODERICK

A matter of trusts: Units trusts and cost base resets under the TBC - 01-February-2017
A matter of trusts: Are foreign trusts the new black? - 01-November-2016
Structuring real estate within an SMSF paper - 26-October-2016
A matter of trusts: Real life examples of problematic variation clauses - 01-September-2016
Getting the sale proceeds into super paper - 04-May-2016
A matter of trusts: Foreign trusts and foreigner duty surcharge - 01-March-2016
Transferring real estate in and out of SMSFS paper - 21-August-2015
A matter of trusts: Director’s breach of fiduciary duties results in a clawback of super contributions - 01-April-2015
A matter of trusts: Transferring Victorian property out of trusts and into SMSFs without duty - 01-March-2015
A matter of trusts: SMSFs, trusts and property development: Part 2 - 01-February-2015
A matter of trusts: SMSFs, trusts and property development: part 1 - 01-December-2014
A matter of trusts: Unit trusts and superannuation – Does the look-through approach exist? - 01-May-2014
A matter of trusts: Super contributions result in breach of director’s duties - 01-March-2014
Benefit payments paper - 12-September-2013
A matter of trusts: Superannuation funds and public trading trusts - 01-July-2013
Draft ruling on limited recourse borrowing arrangements. - 17-October-2011
The life and death of superannuation pensions - TR 2011/D3. - 05-August-2011
The current state of limited recourse borrowing paper - 04-August-2011
SMSF limited recourse borrowing - The old, the new and the controversial paper - 27-October-2010
Structured investments paper - 03-June-2010
The ATO’s focus on distributions from trusts to SMSFs - 01-October-2009
Superannuation ‘instalment warrants’ – Tips and traps for documenting and structuring paper - 28-May-2009
Matter of trusts: Kafataris v DCT: beneficiaries of superannuation funds and absolute entitlement - 01-March-2009
A matter of trusts: Transitional in-house assets post-30 June 2009 - 01-September-2008
When is a benefit from a trust not a fringe benefit? When it’s an “ownership” benefit - 01-July-2008
Investments in trusts by superannuation funds - 01-February-2008
A Matter of Trusts: Commissioner attacks 'trust stripping scheme' - 01-March-2007

Click here to expand/collapse more articles by Philip BRODERICK.

This was presented at Show me the Super .

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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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