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Superannuation ‘instalment warrants’ – Tips and traps for documenting and structuring paper

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Non Member Price: $75.00

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Published on 28 May 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

As the transitional rules for geared unit trusts draw to a close, a new age of direct borrowing by superannuation funds has arrived. Following recent falls in asset values, trustees of superannuation funds are increasingly turning to alternative investments.

This paper discusses tips and traps in documenting and structuring instalment warrant arrangements, including:

  • trust deeds, loan agreements and guarantees
  • stamp duty and tax considerations
  • dealing with the banks
  • borrowing where there are multiple purchasers
  • borrowing where property improvement or development is intended.

Author profile

Philip Broderick CTA
Phil Broderick, CTA is a principal of Sladen Legal and heads its superannuation team. He is member of a number of superannuation related committees, including being a member and the former chair of The Tax Institute’s superannuation committee and director and chair of the Institute of Financial Professionals Australia technical and policy committee. He is also a member of the ATO’s the Superannuation Industry Stewardship Group . Phil is also heavily involved in liaising with Treasury and ATO in relation to the implementation of new super laws and administrative practices. Phil’s areas of practice include superannuation, duties and state taxes, estate planning and succession, trusts, federal tax and business structuring. Phil was listed in the 2020 to 2026 Best Lawyers Australia for superannuation law and in 2026 for tax law, was recommended in Doyles leading Victorian tax lawyers for 2021 and 2023 and was the winner of the SMSF Association’s SMSF Specialist Advisor (SSA) Top Achiever Award in 2019. - Current at 21 July 2025
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This was presented at The New Age of Superannuation Gearing .

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Individual sessions

The end of the in-house transitional rules

Author(s):  Jeffrey CHANG

Materials from this session:

Superannuation ‘instalment warrants’ – Tips and traps for documenting and structuring

Author(s):  Philip BRODERICK

Materials from this session:

Further details about this event:

 

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