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  Superannuation 2013

Acquiring assets from related parties - case study

Source: South Australia

Published Date: 22 Nov 2013

 

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Whenever clients are dealing with related parties there are a number of aspects that need to be carefully considered. This paper uses a case study to highlight the areas that need to be considered when acquiring assets from a member or their associate. It has a particular focus on the following:

  • application of s66 of the SIS Act to these types of arrangements
  • how to identify who is a related party
  • application of the non-arm’s length income provisions
  • dealing at arm’s length – section 109 of SIS Act.
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Details

  • Published By: Andrew Sinclair CTA
  • Published On:22 Nov 2013
  • Took place at:Stamford Plaza, Adelaide

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