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A unit trust is a popular structure to hold property and other investments. This article examines numerous methods how an SMSF may invest in a unit trust and also covers a proposed tax change that will impact on the tax treatment of certain unit trusts once finalised as law. Many publicly offered managed investments fund [read more]
Proposed changes in the exposure draft Tax Laws Amendment (New Tax System for Managed Investment Trusts) Bill 2015 (‘ED Bill’) will impact on the tax treatment of unit trusts that are currently taxed as companies under div 6C of the Income Tax Assessment Act 1936 (Cth) (‘ITAA 1936’). Currently, under div 6C, the 20% tracing [read more]
A common strategy implemented by business clients is to acquire business real property (usually the premises from which their business is run) via their SMSF and then lease this property to a related party. Borrowings are often used to finance the acquisition. The above is typically a standard transaction. However, where the complexity arises [read more]
The end of the financial year is fast approaching. We now address some of the key items that should be considered in the lead up to 30 June 2014. DBA Lawyers offers a range of kits that can assist SMSF trustees and advisers in meeting their end of financial year obligations. For more information click [read more]
Introduction Overseas property investment may appear attractive to many; such as an investment in an apartment in Paris, a Balinese beachfront villa, or a ski chalet in Colorado. However, when an SMSF is the purchaser there are a number of compliance tips and traps to navigate. SMSF trustees can purchase property either by an outright [read more]
Until 4 April this year, SMSF trustees with limited recourse borrowings that were ending were faced with a problem. With the loan paid off, there was the prospect of being forced to transfer the asset to the SMSF trustee. The fear had been that to keep the asset inside the trust would give rise to [read more]
The trustee of a regulated superannuation fund is prohibited from lending money to a member of the fund (and/or a member’s relatives). However, what if the trustee lends to a related company of which the member is the sole director and shareholder? Subject to proper structuring this can be a viable strategy and even has [read more]
A regulated super fund trustee can borrow, but only subject to very prescriptive rules. One such rule is that each ‘single’ asset must be purchased with a separate limited recourse borrowing arrangement. (See, among other things, SMSFR 2012/1.) Accordingly, if a super fund trustee wants to borrow to buy two assets, this might well be [read more]
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