Your shopping cart is empty
Investments in trusts by superannuation funds

Non Member Price: $28.00
Published on 01 Feb 08 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The in-house asset rules and the non-arm’s length income provisions are two important considerations that a trustee of a superannuation fund must review before investing in or receiving a distribution from a trust.
Author profile
Philip BRODERICK
More by Philip BRODERICK
- A Matter of Trusts: Owies – end of trustees’ discretion? - 01-October-2022
- Property and SMSFs – how to structure paper - 15-September-2022
- Divorce, death and super – how to exit an SMSF paper - 21-July-2022
- Multiple party investment trust structures – Part 2: Superannuation (SMSF) issues paper - 18-October-2021
- SMSFs and property development – where are we at? paper - 20-May-2021
- SMSFRB 2020/1– Where are we now with SMSFs and property development? paper - 10-September-2020
- Super death benefits and conflicts of interest – The latest battleground paper - 17-October-2019
- SMSFs and property paper - 22-March-2019
- SMSFs and property paper - 06-March-2019
- A matter of trusts: Trust or sub-trust, that is the question - 01-April-2018
- A matter of trusts: Presumption of regularity to the rescue? - 01-March-2018
- Fixed Trust Issues for SMSFs paper - 24-August-2017
- A matter of trusts: Units trusts and cost base resets under the TBC - 01-February-2017
- A matter of trusts: Are foreign trusts the new black? - 01-November-2016
- Structuring real estate within an SMSF paper - 26-October-2016
- A matter of trusts: Real life examples of problematic variation clauses - 01-September-2016
- Getting the sale proceeds into super paper - 04-May-2016
- A matter of trusts: Foreign trusts and foreigner duty surcharge - 01-March-2016
- Transferring real estate in and out of SMSFS paper - 21-August-2015
- A matter of trusts: Director’s breach of fiduciary duties results in a clawback of super contributions - 01-April-2015
- A matter of trusts: Transferring Victorian property out of trusts and into SMSFs without duty - 01-March-2015
- A matter of trusts: SMSFs, trusts and property development: Part 2 - 01-February-2015
- A matter of trusts: SMSFs, trusts and property development: part 1 - 01-December-2014
- A matter of trusts: Unit trusts and superannuation – Does the look-through approach exist? - 01-May-2014
- A matter of trusts: Super contributions result in breach of director’s duties - 01-March-2014
- Benefit payments paper - 12-September-2013
- A matter of trusts: Superannuation funds and public trading trusts - 01-July-2013
- The current state of limited recourse borrowing paper - 04-August-2011
- SMSF limited recourse borrowing - The old, the new and the controversial paper - 27-October-2010
- Structured investments paper - 03-June-2010
- The ATO’s focus on distributions from trusts to SMSFs - 01-October-2009
- Superannuation ‘instalment warrants’ – Tips and traps for documenting and structuring paper - 28-May-2009
- Matter of trusts: Kafataris v DCT: beneficiaries of superannuation funds and absolute entitlement - 01-March-2009
- A matter of trusts: Transitional in-house assets post-30 June 2009 - 01-September-2008
- When is a benefit from a trust not a fringe benefit? When it’s an “ownership” benefit - 01-July-2008
- A Matter of Trusts: Commissioner attacks 'trust stripping scheme' - 01-March-2007
Copyright Statement
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
© 1996-2026 The Tax Institute (ABN 45 008 392 372 (PRV14016)). All rights reserved. The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.