Your shopping cart is empty

Unlocking the value of SMSFs in acquisitions and business restructures


Self-managed superannuation funds (SMSFs) have become one of the essential structuring tools available to professional advisers. They can offer some real opportunities for taxpayers wishing to restructure their existing wealth accumulation and asset holding structures. However, there are numerous pitfalls and traps to consider. This article is intended to highlight many of the opportunities, without understating the care required when involving SMSFs in a structuring exercise.

The article discusses “special purpose entities” (in this context, companies or unit trusts specifically established or restructured to fall within the exemption for certain investment assets provided by reg 13.22C of the Superannuation Industry (Supervision) Regulations 1994 (Cth)), non-arm’s length income derived by complying superannuation funds, limited recourse borrowing arrangements for the purpose of acquiring assets, geared unit trusts for involving SMSFs in property acquisitions and in-specie distributions, including tax and stamp duty aspects.

Author profiles

Andrew Sinclair CTA
Andrew Sinclair, CTA is a partner in Cowell Clarke's Tax & Revenue practice group. As a tax and superannuation specialist with over 25 years experience, his qualifications are in law and as a Chartered Accountant. With a broad knowledge of corporate and business law, Andrew has specialist expertise in private client scenarios. This usually involves discretionary trusts, private companies and the diversity of views that family dynamics deliver. - Current at 22 January 2018
Click here to expand/collapse more articles by Andrew SINCLAIR.
Peter Slegers CTA
Photo of author, Peter SLEGERS Peter heads Cowell Clarke's tax and revenue practice group. He advises and acts for a wide range of public and private companies as well as for the trustees of self managed superannuation funds. Peter’s areas of expertise include: income tax (as it impacts on business and high net worth clients); capital gains tax; goods and services tax; state taxes and superannuation law. Peter is regularly involved in advising SMSF trustees on issues associated with superannuation income streams. Peter is a member of the Australian Institute of Company Directors and the SMSF Professionals Association of Australia Ltd in addition to being a member of the Tax Institute’s South Australian State Council. - Current at 08 October 2019
Click here to expand/collapse more articles by Peter SLEGERS.


Copyright Statement
click to expand/collapse