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  Superannuation 2012

Unlocking the value of SMSFs in acquisitions and business restructures

Source: South Australia

Published Date: 6 Aug 2012

 

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This paper reviews the latest issues arising in SMSF structuring and restructuring transactions with a focus on business real property. Practical case studies will be provided to highlight the various technical issues as well as the pitfalls and opportunities of a variety of SMSF strategies.

Topics covered include:

  • the use and abuse of special purpose unit trusts/companies (reg. 13.22C)
  • application of non-arm's length income provisions when private companies pay dividends to SMSFs 
  • update on Limited Recourse Borrowing Arrangements and finalised SMSFR 2012/11
  • the use of geared unit trusts without infringing the in-house asset rule
  • in specie distributions from SMSFs - tax and stamp duty issues.
Author(s)

Individual Session

Unlocking the value of SMSFs in acquisitions and business restructures

Author(s): Andrew Sinclair CTA , Peter Slegers CTA
Materials from this session:

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