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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 Executive Manager, SMSF Technical and Private Wealth at SuperConcepts. In that role his responsibilities include the provision of technical and education services to private wealth clients, maintaining the company’s media and corporate profile and its advocacy with government. Graeme has considerable taxation and superannuation experience gained from senior positions in the ATO, as an Assistant Commissioner of the Insurance and Superannuation Commission, ING as well as leading fund managers and consultants, including Macquarie Bank, Mercer and Chartered Accountants ANZ. He is a joint author of the CCH Master Financial Planning Guide and Financial Planning in Australia. His academic experience extends to the ATAX Masters course at UNSW and the Master of Commerce (Financial Planning) course at UWS. - Current at 10 February 2021
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This was presented at NSW 8th Annual Tax Forum .

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Ethics

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Navigating the ATO view

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ADR in a tax context from a mediator’s perspective

Author(s):  K. E. LINDGREN

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