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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

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Nathan PAPSON

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