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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 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 23 May 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 03 December 2012
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