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Roadmap ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Introduction ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Borrowing: typical structure $ loan asset being acquired  (eg, real estate) SMSF lender Security trustee/ bare trustee/ custodian/DIT trustee role should be minimal $ rent or other income $ repayments holds legal title SMSF provides purchase $ to security trustee Vendor Mortgage Other SMSF  assets No mortgage or any other recourse
Section 67(4A) — features ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Sec 67A and s 67B – six major changes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Current issue – single acquirable asset ,[object Object],[object Object],[object Object],[object Object],[object Object]
Current issue – single acquirable asset ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Current issue – single acquirable asset ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Current issue – improvements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Current issue – improvements ,[object Object],[object Object]
Current issue – improvements ,[object Object],[object Object],[object Object],[object Object]
Current issue – nature of holding trust ,[object Object],[object Object],[object Object]
Current issue – off the plan  ,[object Object],[object Object],[object Object],[object Object]
Current issue – off the plan ,[object Object],[object Object],[object Object],[object Object]
Current issue – title transfer ,[object Object],[object Object],[object Object]
Current issue – title transfer ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Recent ATO IDs ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ATO ID 2010/162 — Low interest loan ,[object Object],[object Object],[object Object],[object Object]
ATO ID 2010/170 — Guarantees ,[object Object],[object Object],[object Object]
ATO ID 2010/170 — Guarantees ,[object Object],[object Object]
ATO ID 2010/172 — Joint investors ,[object Object],[object Object],[object Object],[object Object]
New tax and licensing laws ,[object Object]
The End ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

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Dan_Butler

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  • 3. Borrowing: typical structure $ loan asset being acquired (eg, real estate) SMSF lender Security trustee/ bare trustee/ custodian/DIT trustee role should be minimal $ rent or other income $ repayments holds legal title SMSF provides purchase $ to security trustee Vendor Mortgage Other SMSF assets No mortgage or any other recourse
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