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Now you see them, now you don’t - Borrowings in SMSFs paper

Published on 21 May 15 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • LRBAs as a difficult history
  • changes in the interpretation of the LRBA rules
  • limited recourse borrowing arrangements and nil interest loans
  • Tax and Superannuation Laws Amendment (2015 Measures No. 2) Bill 2015
  • duties in NSW and other states
  • leaving the asset in the hands of the holding trustee.

Author profile

Graeme Colley
Photo of author, Graeme COLLEY Graeme is the Director of Technical and Professional Standards at the SMSF Association where he is responsible for the technical, advocacy and compliance. He supports members in providing high-quality advice on all aspects of self-managed superannuation funds. Graeme has over 30 years experience in the superannuation industry and had been involved in many of the changes to the government’s superannuation policy during that time. He was previously the National Technical Manager for OnePath Australia which involved providing technical advice on superannuation, social security and aged care to its adviser network. Prior to that, he was responsible for the coordination of superannuation litigation within the ATO. - Current at 05 January 2016
Click here to expand/collapse more articles by Graeme COLLEY.

 

This was presented at NSW 8th Annual Tax Forum .

Get a 20% discount when you buy all the items from this event.

Individual sessions

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Transfer pricing – ATO perspectives

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Ethics

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Navigating the ATO view

Author(s):  Tim Dyce

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ADR in a tax context from a mediator’s perspective

Author(s):  K. E. LINDGREN

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