Superannuation: Impact of SMSFR 2011/D1

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Published on 01 Oct 11 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The release of SMSFR 2011/D1 provides some much-anticipated and necessary guidance on the SMSF borrowing laws.

Author profiles

Bryce Figot CTA

Bryce Figot is also recognised as one of Australia’s leading SMSF lawyers. He has worked predominantly in the fields of tax and superannuation since 2001 and holds a Master of Laws from the University of Melbourne. Bryce is a regular seminar presenter on tax and SMSF topics and has published extensively in these areas. Bryce regularly presents for the major professional bodies including the SMSF Association, CPA Australia, The Tax Institute, Chartered Accountants Australia and New Zealand and DBA Network. Bryce is regularly quoted and published in the Australian Financial Review, the Herald Sun, CCH and LexisNexis publications, and elsewhere in the financial press. Bryce wrote the book Complete Guide to SMSFs: Planning for Loss of Capacity and Death, published by CCH Wolters Kluwer. Bryce is on the editorial panel of LexisNexis’ Australian Superannuation Law Bulletin. He is a Senior Fellow at the University of Melbourne’s Law School, where he is the subject coordinator of Taxation of Superannuation. Bryce is a Specialist SMSF Advisor™ as well as being a Chartered Tax Adviser. - June 2025 - Current at 30 June 2025

More by Bryce FIGOT

Superannuation: Employee or contractor — the application of SG to contractors: part 4 - 01-May-2023
Non-arm’s length income – the important changes, must know issues and key strategies paper - 24-November-2022
Superannuation: Employee or contractor — PAYG and SG: part 1 - 01-July-2022
Superannuation: Are SMSF wills really “safer” than BDBNs? - 01-March-2022
Superannuation: SMSFs with units in unit trusts and NALI - 01-September-2021
Superannuation: BDBNs: how long can they last in all Australian jurisdictions? - 01-June-2021
Superannuation: How administrative penalties are applied to SMSFs - 01-December-2020
Superannuation: SMSFs and rent relief due to COVID-19 - 01-June-2020
Superannuation: What is a reversionary pension? - 01-March-2020
Superannuation: NALI warning: LCR 2019/D3 - 01-December-2019
Superannuation: SMSF investment strategies: Are they a financial product? - 01-November-2019
Superannuation: Critical case: Wooster v Morris - 01-July-2017
Superannuation: The $1.6m transfer balance cap explained - 01-November-2016
SMSF estate planning disasters, and how to avoid them..paper - 09-March-2016
Superannuation: Non-arm’s length SMSF loans = huge tax bill! - 01-June-2014
Superannuation: TR 2010/1: Did the ATO get it right? - 01-April-2014
Superannuation: The most important case in SMSF succession planning and what it really means - 01-February-2014
Superannuation: How to deduct superannuation contributions by passive investment trusts - 01-November-2013
Superannuation: Can the ATO access a taxpayer’s superannuation when bankruptcy looms? - 01-August-2013
Superannuation: Changes for SMSF pensions - 01-July-2013
Critical new SMSF strategies and updates paper - 18-April-2013
Superannuation: SMSF trustee dealings with the ATO – How to handle contraventions - 01-April-2013
Superannuation: Auto-reversionary pensions after the MYEFO - 01-December-2012
SMSFs - Critical new stategies and updates paper - 25-October-2012
Superannuation: Related party lending and SMSFs - Has the ATO really given a “carte blanche”? - 01-October-2012
Superannuation: Sheltering in Bornstein’s “perfect storm”: Excess contributions tax crisis averted - 01-September-2012
Investments in unit trusts and companies: The current issues paper - 22-August-2012
Superannuation: When is a grandchild financially dependent on a grandparent? - 01-July-2012
Superannuation: No more trading stock for SMSFs - 01-June-2012
The Ali decision - What it means for SMSFs - 01-March-2012
Superannuation: New ATO ID released: Impact for SMSF succession planning - 01-December-2011
Creating and protecting wealth using self managed pensions paper - 09-November-2011
Reversionary pensions paper - 28-October-2011
Superannuation: Why your SMSF should have a sole purpose corporate trustee - 01-September-2011
Business real property and SMSFs conducting businesses paper - 04-August-2011
Superannuation: Why your children should not be members of your SMSF - 01-July-2011
Superannuation: Overseas SMSF members – a practical guide - 01-April-2011
Superannuation: SMSFs and court imposed penalties - 01-March-2011
Superannuation: The Finch judgment: What it really means for SMSFs - 01-February-2011
ATO clarification for super funds borrowing - 01-October-2010
Superannuation: New SMSF borrowing laws: The new must know changes - 01-September-2010
Superannuation: Integrated SMSF succession planning - 01-August-2010
Superannuation: Important clarifications for super fund borrowings - 01-July-2010
Superannuation: Henry and Cooper — what does it mean for you? - 01-June-2010
Superannuation: Greater certainty for SMSF borrowing arrangements - 01-May-2010
Superannuation: Can a BDBN specify how a death benefit is paid? - 01-February-2010
SMSFs and non-arm’s length (special) income - 01-October-2009
Excess super contributions: the practical issues - 01-August-2009
Real estate development and SMSFs paper - 24-July-2009
Superannuation: The hot issues paper - 13-March-2009
Superannuation: key issues paper - 19-October-2007

Click here to expand/collapse more articles by Bryce FIGOT.

Tina Conitsiotis

Tina is a Consultant for DBA Lawyers. - Current at 22 July 2013

More by Tina Conitsiotis

Superannuation: LRBAs and related party leases: What you need to know - 01-September-2014
Superannuation: Automatic pension reversion: Still worthwhile? - 01-October-2013
Superannuation: International issues facing SMSFs today - 01-September-2013
Superannuation: Pension changes - The saga continues - 01-June-2013
Superannuation: Seeking compensation for defective ATO administration - 01-May-2013
Superannuation: Temporary residents and superannuation - 01-April-2012
Superannuation: Why your SMSF should have a sole purpose corporate trustee - 01-September-2011
Superannuation: Why your children should not be members of your SMSF - 01-July-2011

Click here to expand/collapse more articles by Tina Conitsiotis.

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Superannuation: Impact of SMSFR 2011/D1

Author profiles

Bryce Figot CTA

More by Bryce FIGOT

Tina Conitsiotis

More by Tina Conitsiotis

Copyright Statement

Copyright Statement

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