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Superannuation update: Key ruling on guarantees and contributions

Published on 01 Sep 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Many lenders currently require that "instalment-warrant"- style super fund loans to self managed super funds be supported by a member guarantee. The Australian Tax Office has recently published its views on guarantees and it is now clear that these could have implications for members' contribution caps.

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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Claire Malone
Claire's principal areas of practice are superannuation, asset protection and wealth preservation and business and personal estate planning. She has extensive experience in delivering strategic SMSF advice that is integrated with succession and taxation issues. Claire presents at a number of industry events and workshops on SMSF and related topics. - Current at 28 February 2011
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