Borrowing by SMSFs

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Resource Name: Borrowing by SMSFs
Author: Anna Wilson
Date Uploaded: 28 Aug 2015
Download File: Borrowing by SMSFs_Anna Wilson_28Aug2015.pdf  (Paper for 0.54 MB)

SMSF's represent a significant pool of investment funds, which appears set to keep growing. This paper looks at the issues relating to borrowings: prohibition and penalties; exceptions and requirements; tax implications; and related party borrowings and other borrowing structures.

Other papers by Anna Wilson
Cases update for private groups (2016)
Professional Firms and the Allocation of Profits (2018)
The Taxing Issue of Characterisation in Property Developments (2017) 

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