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  Miscellaneous 2003

Self Managed Superannuation Fund Investment Rules seminar

Source: National

Published Date: 28 Mar 2003

 

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The commercial and tax issues which affect SMSFs continue to be one of the least understood areas by trustees and advisers alike. Using a case study approach, this seminar paper considers several SMSF investments and whether they meet the relevant SIS requirements.

Topics covered include:
- dealing with the ATO and its current move from education to compliance
- formulation of an appropriate Investment Strategy
- sole purpose test considerations
- investment restrictions and exceptions (including lending issues, acquiring assets from members, borrowings, 'in house' assets rule)
- interaction between SMSFs and interests held in unit trusts
- Financial Services Reform Act implications.

Author(s)

Individual Session

Self Managed Superannuation Fund Investment Rules

Author(s): Mark Pizzacalla CTA
Materials from this session:

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Details

  • Published By: Mark Pizzacalla CTA
  • Published On:28 Mar 2003
  • Took place at:Adelaide Convention Centre, Adelaide

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Miscellaneous 2003

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