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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:

Author Photo - Daniel BUTLER
Daniel BUTLER
Dan is one of Australia’s leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the ATO’s Superannuation Industry Relationship Network (SIRN), the Chair of The Tax Institute’s National Superannuation Committee, 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 Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a CTA and a Specialist SMSF Advisor. Current at 11 April 2017 Click here to expand/collapse more articles by Daniel BUTLER.
 
Nathan PAPSON
Current at 15 June 2011 Click here to expand/collapse more articles by Nathan PAPSON.

 

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