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Self Managed Superannuation Fund Investment Rules presentation

Member Price: Free
Non Member Price: $15.00

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.
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Published on 28 Mar 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

The commercial and tax issues which affect SMSFs continue to be one of the least understood areas by trustees and advisers alike. Using a case study approach, this presentation considers several SMSF investments and whether they meet the relevant SIS requirements.

Topics covered include:
- dealing with the ATO and its current move from education to compliance
- formulation of an appropriate Investment Strategy
- sole purpose test considerations
- investment restrictions and exceptions (including lending issues, acquiring assets from members, borrowings, 'in house' assets rule)
- interaction between SMSFs and interests held in unit trusts
- Financial Services Reform Act implications.

Author profile

Dr Mark Pizzacalla CTA
Dr Mark Pizzacalla, CTA is Partner-in-Charge of the Business Services practice of BDO in Melbourne, and is integrally involved in the firm’s Tax and Advisory practice. Dr Pizzacalla’s business experience, including acting as Managing Partner of his predecessor firm, gives him a strong appreciation of both the strategic and operational issues facing business and provides relevance to the technical tax advice he delivers. Dr Pizzacalla completed his PhD in relation to the taxation of SMEs in Australia and is one of the few tax practitioners whose work has been cited in Australia’s Parliament. Dr Pizzacalla is a member of The Tax Institute’s Victorian Technical Committee, and is a former Chair of The Tax Institute’s National SME Sub-Committee, as well as being a former Victorian State Councillor. Dr Pizzacalla was appointed to the Board of Taxation in January 2015 and was reappointed for a further three-year term commencing 1 January 2018. - Current at 04 July 2023
Click here to expand/collapse more articles by Mark PIZZACALLA.

 

This was presented at 17TH NATIONAL CONVENTION: TAX 2003 - A CHALLENGING VINTAGE .

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

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Structuring a Business to take advantage of CGT Concessions

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Self Managed Superannuation Fund Investment Rules

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