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Borrowing & superannuation – An accountant’s perspective paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 14 May 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • the new regulations that allow SMSFs to borrow
  • how to structure this borrowing correctly
  • the restrictions that apply to gearing in a SMSF
  • the accounting issues associated with these changes
  • other tax implications to consider - CGT, stamp duty, GST.

Author profile

Hugh TAYLOR
Hugh Taylor FTIA is a Client Director in the Tax Consulting Group, and an authorised representative of the Financial Planning Division, at Pitcher Partners Sydney. Hugh has over 20 years experience in chartered accounting and specialises in superannuation, retirement planning and administration of self managed funds. Hugh joined Pitcher Partners Sydney in 1984.
Current at 5 June 2008
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This was presented at Superannuation Intensive .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Auditing and compliance issues

Author(s):  Belinda AISBETT

Materials from this session:

Borrowing & superannuation – A lawyer's and accountant’s perspective

Author(s):  Hugh TAYLOR

Materials from this session:

The pension asset tax exemption – Segregation & actuarial requirements

Author(s):  Craig DAY

Materials from this session:

Superannuation strategies and case studies

Author(s):  Jemma SANDERSON

Materials from this session:

Estate planning through superannuation

Author(s):  Craig DANGAR

Materials from this session:

Further details about this event:

 

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