Property Superannuation 2012

SMSFs and related party transactions: Issues and opportunities

Source: Western Australia

Published Date: 9 Nov 2012

 

Related parties and the rules that control the nature of a SMSF's interaction with them would probably if surveyed amongst superannuation professionals be an area of superannuation law that is in practice the most complex to deal with and understand.There are many misconceptions about how these rules apply. This presentation runs through a number of case studies to identify opportunities and also to highlight issues of concern.

Topics covered include:

  • acquisition rules
  • in house asset rules
  • arm's length dealing requirements
  • financial assistance rules
  • non-arms length income rules
  • related party borrowing requirements
  • pre 99 unit trusts and leases
  • 13.22C unit trusts and other structures.

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Individual Session

SMSFs and related party transactions: Issues and opportunities

Author(s): Con Gotsis CTA

Details

  • Published By: Con Gotsis CTA
  • Published On:9 Nov 2012
  • Took place at:The Duxton Hotel, Perth

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Property Superannuation 2012

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