This presentation 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.