Dan_Butler

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 – 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 – 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]

Dan_Butler

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