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Superannuation - Gearing paper

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Published on 17 May 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • Draft Ruling SMSFR 2011/D1
  • repairs and improvements
  • repair versus improvement versus replacement of the asset
  • use of different materials
  • when is an asset no longer a ‘single acquirable asset’?
  • the corporations amendments
  • the proposed legislation
  • approach to defining ‘issuer’
  • the term ‘arrangement’
  • holding trust trustees
  • related party borrowing.

Author profile

Graeme Colley
Photo of author, Graeme COLLEY Graeme Colley is a well-known figure in the SMSF community with a long-standing reputation as an accomplished educator, technical expert and advocate for the sector. He is currently an ambassador for the Auditors Institute and Executive Education Facilitator with the AGSM at the University of NSW. He brings over 30 years of taxation and superannuation experience gained from a wide range of senior positions in the public and private sectors. Graeme contributes to many industry publications and is a joint author of the CCH Master Financial Planning Guide and Financial Planning in Australia. In addition to his work with the UNSW, his academic teaching experience extends to the Master of Commerce (Financial Planning) at the University of Western Sydney. Graeme is a qualified SMSF Specialist Advisor (SSA) and a Member of the Chartered Accountants Australia & New Zealand (CAANZ). Graeme's current roles: -Consultant & Ambassador for the Auditors Institute -Executive Education Facilitator with the AGSM at University of NSW - Current at 28 January 2026
Click here to expand/collapse more articles by Graeme COLLEY.

 

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