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Superannuation: SMSF borrowings: The intricacies of the holding trust

Published on 01 Jun 11 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The ATO considers that a holding trustee placing a charge over an asset precludes it from being a bare trust. Various industry groups argue that this does not stop the trust from being a bare trust.

Author profiles

Daniel Butler CTA
Photo of author, Daniel BUTLER Dan is recognised as one of Australia’s leading SMSF lawyers complemented by his taxation and commercial expertise. He has worked predominantly in the fields of tax and superannuation over the past 30 years, is a qualified Chartered Tax Adviser, Chartered Accountant and has an MBA from the University of Melbourne. Dan is a regular seminar presenter on tax and SMSF topics and has published extensively in these areas. Dan regularly presents for the major professional bodies including the SMSF Association, The Tax Institute, Chartered Accountants Australia and New Zealand and DBA Network. Dan is a member of the ATO’s Superannuation Industry Relationship Network, the Chair of The Tax Institute’s National Superannuation Committee and is a member of the Law Institute of Victoria’s Tax Committee and is involved with a number of other tax and SMSF committees. Dan presents on the subject of Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor™. - Current at 06 December 2017
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Nathan Papson CTA
Nathan is a lawyer with DBA Lawyers. - Current at 01 June 2012
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