Superannuation 2012

Superannuation - Gearing

Source: New South Wales

Published Date: 17 May 2012


Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

This paper covers:

  • gearing in superannuation funds
  • ‘improvements’ to real property - Whether it causes there to be a ‘replacement asset’
  • off-the plan purchases by trustees of self-managed superannuation funds using borrowed funds
  • in house asset issue - Repayment of the borrowings
  • the type of trust required for the purposes of a section 67A of the SIS Act arrangement
  • goods and services tax implications in the context of section 67A of the SIS Act
  • New South Wales stamp duty implications
  • Platinum Investments - Implications for section 67A of the SIS Act arrangements with respect to NSW real property
  • refinancing strategy.

Individual Session

Superannuation - Gearing

Author(s): Denis Barlin CTA
Materials from this session:


  • Published By: Denis Barlin CTA
  • Published On:17 May 2012
  • Took place at:Hilton Sydney, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Superannuation 2012

Share this page