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SMSFs and property paper

Published on 22 Mar 19 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • issues with SMSFs transferring in, holding and transferring out property
  • SMSFs and JV arrangements – recent ATO activity
  • related party dealings in relation to property held by SMSFs
  • changes to non-arm’s length income rules
  • the Aussiegolfa case - is the sole purpose test still relevant
  • what to do when loans mature?
  • what is the current state of play with refinancing options?
  • difficulties with benchmarking related party loans
  • interaction with LRBA and TSB and TBA.

 

Author profile

Philip Broderick CTA
Phil Broderick, CTA, is a principal of Sladen Legal and heads its Superannuation team. He is member of a number of superannuation-related committees. This includes being the chair of The Tax Institute’s Superannuation Committee and the chair of SISFA’s Technical Committee. He is also a member of number of the ATO’s superannuation liaison groups, including the Superannuation Industry Relationship Network (SIRN) and the Superannuation Industry Stewardship Group (SISG). He is also heavily involved in liaising with Treasury and the ATO in relation to the implementation of new superannuation laws and administrative practices. Phil is listed in the 2020 Best Lawyers for Superannuation Law in Australia. Phil’s areas of practice include superannuation, estate planning and succession, duties and state taxes, trusts, federal tax and business structuring. He is a regular author and presenter. His articles have featured in The Tax Institute’s Taxation in Australia journal and CCH’s Super News. He has presented at seminars and conferences conducted by The Tax Institute, the Television Education Network, Legalwise and various accounting bodies. - Current at 31 October 2019
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This was presented at 2019 WA Superannuation Intensive .

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

Individual sessions


ATO update - SMSF regulation emerging issues

Author(s):  John Ford

Materials from this session:


Contributions strategies through the life of a member – Case study and suggested solutions

Author(s):  Greg BENTLEY,  Poonam Di Iorio

Materials from this session:

Contributions strategies through the life of a member – Case study and suggested solutions

Author(s):  Greg BENTLEY,  Poonam Di Iorio

Materials from this session:

Further details about this event:

 

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