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Overseas property may appear as an attractive investment on the surface. However, when an SMSF is the purchaser there are several compliance traps for trustees to navigate. SMSF trustees can purchase property either outright with SMSF funds or via a limited recourse borrowing arrangement (LRBA). To illustrate the potential risks involved, each of these types [read more]
Upon completion of the repayment of a loan utilised for a limited recourse borrowing arrangement (LRBA) within a self managed superannuation fund (SMSF), a key decision faces each SMSF trustee: does the bare trustee transfer the property back to the SMSF trustee; or does the bare-trustee continue to hold the legal title to the property? [read more]
There is a common misconception as to how a total superannuation balance (TSB) is calculated. This misconception can mean that, although an individual’s ‘net’ balance might be well under $3M, they might still be liable to the announced new tax on $3M+ balances! [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]
There are a considerable number of SMSFs that invest in private unit trusts. These unit trusts may include pre-99 unit trusts, unrelated unit trusts and non-geared unit trusts (under div 13.3A of the Superannuation Industry (Supervision) Regulations 1994 (Cth) (SISR)). The ATO’s Law Companion Ruling 2021/2 (LCR 2021/2) outlines, among other things, the ATO’s view [read more]
Introduction There are a considerable number of SMSFs that invest in private unit trusts. These unit trusts may include pre-99 unit trusts, unrelated unit trusts and non-geared unit trusts (under div 13.3A of the Superannuation Industry (Supervision) Regulations 1994 (Cth) (SISR)). The ATO’s draft Law Companion Ruling 2019/D3 (Draft LCR) outlines, among other things, the [read more]
Overview Broadly, SMSF trustees may assume that, in any related party dealing, NALI will apply unless they can prove otherwise given the ATO may issue an assessment and place the burden on the SMSF trustee to prove that it is excessive. One key criticism of the draft Law Companion Ruling 2019/D3 (the draft LCR) is [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]
Overview When dealing with limited recourse borrowing arrangements (LRBAs), it is important to understand the consequences that may arise where the LRBA is not implemented and maintained on a proper basis. This is especially so in the case of a self managed superannuation fund (SMSF) undertaking a related party LRBA. The terms and conditions of [read more]
Click here to provide your instructions Introduction The COVID-19 pandemic has caused an immense amount of financial stress on tenants, especially commercial tenants who have suffered a severe downturn in their businesses. As a result, many commercial tenants are approaching their landlords demanding a rent reduction and variation to their lease. Landlords may be willing, [read more]
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