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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:

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.
 
Claire MALONE
Current at 09 June 2009 Click here to expand/collapse more articles by Claire MALONE.

 

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