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Introduction Unit trusts are a common investment structure and can provide a simple way for parties to co-invest in property or business together. In particular, investing via a unit trust is a popular way for SMSFs to invest in real estate including to develop property. While the terms of a unit trust deed typically cover [read more]
Introduction Unit trusts are a common investment structure and can provide a simple way for parties to co-invest in property or business together. In particular, investing via a unit trust is a popular way for SMSFs to invest in real estate including to develop property. While the terms of a unit trust deed typically cover [read more]
The recent case of Ian Mark Collins & Mieneke Mianno Collins ATF The Collins Retirement Fund and Commissioner of Taxation [2022] AATA 628 is an important reminder for advisers about the application of the goods and services tax (GST) laws to self managed superannuation funds. This case also raises previously untested issues concerning the extent [read more]
In LCR 2021/2 (LCR), the Commissioner outlined his view that while duties carried out in the capacity of a trustee of an SMSF would not give rise to non-arm’s length income (NALI), services carried out other than in the capacity of a trustee could. This raises the question, what level of services are able to [read more]
Most people by now may be aware of the non-resident capital gains tax withholding obligations (Withholding Regime), which arise for vendors disposing of certain taxable property. Broadly, the Withholding Regime was introduced to allow the Federal Government to obtain tax in respect of foreign vendors. However, the Withholding Regime applies to most transfers of real [read more]
Two recent AAT decisions shed important light on what constitutes business real property: Allzams Trust and Commissioner of Taxation [2021] AATA 2767 and Allen and Commissioner of Taxation [2021] AATA 2768. Both cases involved a disappointed taxpayer seeking a review by the Administrative Appeals Tribunal of a decision of the Commissioner of Taxation. These decisions [read more]
Earlier today the Administrative Appeals Tribunal (Tribunal) handed its decision in Coronica and Commissioner of Taxation (Taxation) [2021] AATA 745. It resulted in the Commissioner’s decision to make an SMSF non-complying being affirmed. The decision is lengthy (103 pages) and covers many interesting issues. In this article, we focus on one particular issue: valuation of [read more]
Overview SMSFs appear to have a great appetite for investing in real estate and becoming involved with making improvements to property and, in some cases, property development. However, while SMSFs frequently invest in property, many do not carefully review and negotiate their building and similar contracts to delete or exclude provisions which may result in [read more]
The recent New South Wales Supreme Court decision of G v G (No. 2) [2020] NSWSC 818 (G v G) provides important guidance on the limitations that apply to trustees and managers of protected estates in dealing with superannuation investments, including in relation to making super contributions and binding death benefit nominations (‘BDBNs’). In this [read more]
What is PCG 2016/5? Advisers would be well aware of the ATO’s ‘safe harbour’ regarding the application of non-arm’s length income (NALI) to related party limited recourse borrowing arrangements (LRBAs). Broadly, the ATO’s Practical Compliance Guideline PCG 2016/5 (Guideline) sets out ‘safe harbour’ terms on which SMSF trustees may structure their LRBAs which the ATO [read more]
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