This video is a filmed session from the NSW 8th Annual Tax Forum, powerpoint slides are incorporated with the presentation. This video covers:
- the changes to the interpretation of the limited recourse borrowing rules
- stamping of custodian/security trust deeds under Duties Act 1997 (NSW)
- duty and tax considerations on the transfer of property from custodian to the SMSF trustee on repayment of the loan
- restructuring or rectifying poorly implemented property acquisitions using SMSF
- tips and traps regarding investment rules, ensuring income is taxed concessionally and the impact of other taxes and charges.