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The ATO recently released an important draft tax ruling TR 2013/D7 (‘D7’) that focuses on the apportionment of expenses incurred by a superannuation fund where a fund derives both assessable and non-assessable income. D7 is proposed to take effect from 1 July 2014 and then supersede TR 97/13 which currently provides guidance on apportioning expenses. [read more]
A new ATO release (TD 2013/22) provides further guidance for contribution reserving. In many ways, it is very similar to its predecessor, ATO ID 2012/16. However, it has some important differences. The facts The facts of TD 2013/22 are very comparable to ATO ID 2012/16, which encouraged the growth of contribution reserving. In TD 2013 [read more]
Introduction Related parties can lend to SMSFs; however, many related parties wish to not just lend to an SMSF, but lend to the SMSF on very friendly terms, including nil interest rates. Many have said that this arrangement is okay, while others have gone so far as to say that the ATO have approved of nil interest [read more]
We consider the latest in SMSF borrowing, focusing on when a holding trust is a bare trust and why it matters. Is a ‘holding trust’ a bare trust? The status of the ‘holding trust’ may have a significant bearing on the LRBA’s long-term CGT and related tax efficiency. Bill Shorten, the then Assistant Treasurer announced [read more]
Many people want their family trusts to be able to contribute to super and claim a deduction for this. However, many people are missing an important paragraph from an ATO ruling that could spell trouble. (This is in spite of the recent decision of Kelly v FCT [2013] FCAFC 88.) Luckily, there is a simple [read more]
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