Superannuation 2012

Superannuation - Gearing

Source: New South Wales

Published Date: 17 May 2012

 

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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:

Details

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

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