Superannuation: New SMSF borrowing laws: The new must know changes

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Published on 01 Sep 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Recent legislative changes have impacted how super fund trustees may borrow. This article discusses the six key changes that all practitioners should be aware of.

Author profiles

Nathan Papson CTA

Nathan is a lawyer with DBA Lawyers. - Current at 01 June 2012

More by Nathan PAPSON

Superannuation and property – Current issues paper - 22-November-2017
Superannuation succession planning strategies paper - 23-October-2013
Superannuation: Making pensions reversionary “mid-stream” - 01-November-2012
Superannuation: Latest SMSF borrowing developments - 01-August-2012
Superannuation: No more trading stock for SMSFs - 01-June-2012
Superannuation: SMSF succession planning for advisers - 01-November-2011
Superannuation: SMSF succession planning - 01-August-2011
Superannuation: SMSF borrowings: The intricacies of the holding trust - 01-June-2011
Superannuation: Overseas SMSF members – a practical guide - 01-April-2011
SMSFs investing in property and borrowing paper - 02-March-2011
Superannuation: SMSFs investing in unit trusts - 01-December-2010
Superannuation: Practical advantages of an SMSF corporate trustee - 01-November-2010

Click here to expand/collapse more articles by Nathan PAPSON.

Bryce Figot CTA

Bryce is a Director at leading SMSF law firm DBA Lawyers. He practices predominantly in taxation and superannuation law, particularly the law of SMSFs. He is regularly quoted and published in the Australian Financial Review, the Herald Sun, CCH and LexisNexis publications, and elsewhere in the financial press. He presents extensively to accountants, financial planners and lawyers Australia-wide. Bryce has worked with DBA Lawyers since 2003. He holds both a bachelor degree and a masters degree in law and is an accredited Specialist SMSF Advisor. - Current at 10 December 2015

More by Bryce FIGOT

Superannuation: SMSFs and rent relief due to COVID-19 - 01-June-2020
Superannuation: What is a reversionary pension? - 01-March-2020
Superannuation: NALI warning: LCR 2019/D3 - 01-December-2019
Superannuation: SMSF investment strategies: Are they a financial product? - 01-November-2019
Superannuation: Critical case: Wooster v Morris - 01-July-2017
Superannuation: The $1.6m transfer balance cap explained - 01-November-2016
SMSF estate planning disasters, and how to avoid them..paper - 09-March-2016
Superannuation: Non-arm’s length SMSF loans = huge tax bill! - 01-June-2014
Superannuation: TR 2010/1: Did the ATO get it right? - 01-April-2014
Superannuation: The most important case in SMSF succession planning and what it really means - 01-February-2014
Superannuation: How to deduct superannuation contributions by passive investment trusts - 01-November-2013
Superannuation: Can the ATO access a taxpayer’s superannuation when bankruptcy looms? - 01-August-2013
Superannuation: Changes for SMSF pensions - 01-July-2013
Critical new SMSF strategies and updates paper - 18-April-2013
Superannuation: SMSF trustee dealings with the ATO – How to handle contraventions - 01-April-2013
Superannuation: Auto-reversionary pensions after the MYEFO - 01-December-2012
SMSFs - Critical new stategies and updates paper - 25-October-2012
Superannuation: Related party lending and SMSFs - Has the ATO really given a “carte blanche”? - 01-October-2012
Superannuation: Sheltering in Bornstein’s “perfect storm”: Excess contributions tax crisis averted - 01-September-2012
Investments in unit trusts and companies: The current issues paper - 22-August-2012
Superannuation: When is a grandchild financially dependent on a grandparent? - 01-July-2012
Superannuation: No more trading stock for SMSFs - 01-June-2012
The Ali decision - What it means for SMSFs - 01-March-2012
Superannuation: New ATO ID released: Impact for SMSF succession planning - 01-December-2011
Creating and protecting wealth using self managed pensions paper - 09-November-2011
Reversionary pensions paper - 28-October-2011
Superannuation: Impact of SMSFR 2011/D1 - 01-October-2011
Superannuation: Why your SMSF should have a sole purpose corporate trustee - 01-September-2011
Business real property and SMSFs conducting businesses paper - 04-August-2011
Superannuation: Why your children should not be members of your SMSF - 01-July-2011
Superannuation: Overseas SMSF members – a practical guide - 01-April-2011
Superannuation: SMSFs and court imposed penalties - 01-March-2011
Superannuation: The Finch judgment: What it really means for SMSFs - 01-February-2011
ATO clarification for super funds borrowing - 01-October-2010
Superannuation: Integrated SMSF succession planning - 01-August-2010
Superannuation: Important clarifications for super fund borrowings - 01-July-2010
Superannuation: Henry and Cooper — what does it mean for you? - 01-June-2010
Superannuation: Greater certainty for SMSF borrowing arrangements - 01-May-2010
Superannuation: Can a BDBN specify how a death benefit is paid? - 01-February-2010
SMSFs and non-arm’s length (special) income - 01-October-2009
Excess super contributions: the practical issues - 01-August-2009
Real estate development and SMSFs paper - 24-July-2009
Superannuation: The hot issues paper - 13-March-2009
Superannuation: key issues paper - 19-October-2007

Click here to expand/collapse more articles by Bryce FIGOT.

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