Miscellaneous 2008

Accounting for warrants

Source: Western Australia

Published Date: 11 Apr 2008

 

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The recent changes to the Superannuation Industry (Supervision) Act 1993 ("SISA") and Superannuation Industry (Supervision) Regulations 1994 ("SISR") with respect to borrowings by superannuation funds has opened up new opportunities for trustees of Self Managed Superannuation Funds ("SMSFs").

This paper considers some of the strategies that have emerged since the introduction of the legislation on 24 September 2007, in particular those in relation to direct property, including how these should be accounted for, and the GST issues that may arise.

Individual Session

Accounting for warrants

Author(s): Cindy Mcdonald
Materials from this session:

Details

  • Published By: Cindy Mcdonald
  • Published On:11 Apr 2008
  • Took place at:Parmelia Hilton, Perth

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