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The end of the in-house transitional rules presentation

Published on 28 May 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

Geared unit trusts were once the preferred tool for indirect super fund borrowings. Amendments to the in-house asset rules from 11 August 1999 brought an end to this practice, but pre-August 1999 structures received grandfathering protection via transitional rules and are considered by many to be like gold. But these transitional rules end on 30 June 2009. This presentation addresses the consequences for super funds, including what:

  • happens to existing pre-August 1999 unit trusts after 30 June 2009?
  • action do you need to take?

This was presented at The New Age of Superannuation Gearing.

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