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Unlocking the value of SMSFs in acquisitions and business restructures 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 06 Aug 12 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper reviews the latest issues arising in SMSF structuring and restructuring transactions with a focus on business real property. Practical case studies will be provided to highlight the various technical issues as well as the pitfalls and opportunities of a variety of SMSF strategies.

Topics covered include:

  • the use and abuse of special purpose unit trusts/companies (reg. 13.22C)
  • application of non-arm's length income provisions when private companies pay dividends to SMSFs 
  • update on Limited Recourse Borrowing Arrangements and finalised SMSFR 2012/11
  • the use of geared unit trusts without infringing the in-house asset rule
  • in specie distributions from SMSFs - tax and stamp duty issues.

Author profiles

Peter Slegers CTA
Photo of author, Peter SLEGERS Peter Slegers, CTA, heads Cowell Clarke’s Tax & Revenue, Superannuation and Private Client practice groups. Peter advises and acts for a wide range of public and private companies and high net worth individuals and families. Peter’s areas of expertise include income tax (as it impacts on business and high net worth clients), capital gains tax, goods and services tax, state taxes, trust law and superannuation law. Peter has published numerous papers on trust structures and has considerable experience in this area. Peter is also a co-author of the Tax Institute’s SMSF Income Stream Guide and Cowell Clarke’s Australian Agribusiness Advisers’ Guide. - Current at 16 April 2024
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Andrew Sinclair CTA
Andrew Sinclair, CTA is a partner in Cowell Clarke's Tax & Revenue practice group. As a tax and superannuation specialist with over 25 years experience, his qualifications are in law and as a Chartered Accountant. With a broad knowledge of corporate and business law, Andrew has specialist expertise in private client scenarios. This usually involves discretionary trusts, private companies and the diversity of views that family dynamics deliver. - Current at 22 January 2018
Click here to expand/collapse more articles by Andrew SINCLAIR.

 

This was presented at Superannuation - Cutting edge strategies .

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

Individual sessions

The changing SMSF environment

Author(s):  Tim Miller

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Positive outcomes from superannuation contributions

Author(s):  Tony SIMMONS

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Approaching the end of the SMSF life-cycle

Author(s):  Daniel JENKINSON

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SMSF pensions: Achieving optimal outcomes

Author(s):  Matthew Andruchowycz

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Unlocking the value of SMSFs in acquisitions and business restructures

Author(s):  Peter SLEGERS,  Andrew SINCLAIR

Materials from this session:

Further details about this event:

 

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