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SMSF participation in private business video

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Member Price: $99.00
Non Member Price: $121.00

Publication date: 02 Mar 16 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

This video is a filmed session from the 31st National Convention, PowerPoint slides are incorporated with the presentation.

Increasingly, clients are looking to SMSFs to provide their business with working capital or manage their business’s tax bill. Transactions and strategies involving SMSFs in private businesses (eg SMSFs lending to, leasing to, buying from, or taking equity in private businesses) require careful consideration, because the goalposts between SMSFs assisting private businesses (prohibited) and appropriately investing in private businesses (permitted) are held to define. This case-study based session aimed to identify the goalposts and provide tools for discussions with clients and will address:

  • SMSF equity participation case study: In-house asset standard/Part IVA
  • SMSF lending case study: Financial assistance/sole purpose test
  • SMSF asset acquisition case study: related party dealings
  • SMSF leasing/licensing case study: Non-arm’s length income.

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SMSF participation in private business
Author(s):  Matthew Andruchowycz

Author profile

Matthew Andruchowycz CTA
Matthew is a taxation and superannuation specialist. He works primarily with accountants, financial planners, business owners and high net wealth individuals on commercial transactions and taxation and superannuation matters. - Current at 05 August 2019
Click here to expand/collapse more articles by Matthew Andruchowycz.
This was presented at 31st National Convention .

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