Guardian Audit Services, SMSF Audit Australia, Self Managed Super Funds, DIY Super, DIY SMSF, Independent SMSF Audits

Guardian Audit Services, SMSF Audit Australia, Self Managed Superannuation Funds, DIY Super, DIY SMSF, Independent SMSF Audits

INVESTMENTS

In-house Assets

APRA Circular II.D.7

ATO ID 2008/51 - SMSF: Division 13.3A of SIS Regulations - Interest in another entity - units in a unit trust

ATO ID 2008/52 - SMSF: Division 13.3A of SIS Regulations - Interest in another entity - listed company shares

ATO ID 2006/220 - Superannuation Retirement Income Entities - additional investment by SMSF in a related trust

ATO ID 2004/231 - Superannuation - Water Licences - leaseing of water licences to a related party

ATO ID 2002/338 - Superannuation Retirement Income Entities - In-house assets and leasing property from a Unit Trust

ATO ID 2002/659 - Superannuation Retirement Income Entities - In-house assets and leasing property from a member

ATO ID 2002/697 - Superannuation Retirement Income Entities - loan to a property trust

ATO ID 2002/703 - Superannuation Retirement Income Entities - Lease arranagement between members and their SMSF after 11 August 1999

SMSFR 2009/3 - SMSF: application of SISAct1993 to unpaid trust distributions payable to SMSF

SMSFR 2009/4 - SMSF: the meaing of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an in-house asset SISAct1993

TA 2009/8 - Taxpayer Alert: Exploitation of 1999 transitional provisions to obtain taxation and regulatory benefits

TA 2009/16 - Taxpayer Alert: Circumvention of in-house asset rules by SMSF's using related party agreements(Joint Venture Agreements)

SMSFD 2008/1 - How does the happening of event in 13.22D(1) of SIS Regs affect whether a SMSF's investment in related entity are in-house assets of the fund?

Acquisition of assets from Related Parties

APRA Circular II.D.3

ATO ID 2004/92 Superannuation Retirement income entities - acquisition of residential property from members

ATO ID 2003/137 Superannuation Retirement income entities - Trade Dollars (Barter Credits)

ATO ID 2003/138 Superannuation Retirement income entities - Contribution of Trade Dollars (Barter Credits)

ATO ID 2003/1127 Superannuation Retirement income entities - acquisition of collectable banknotes and coins from a related party

ATO ID 2002/732 Superannuation Retirement income entities - acquisition of residential property from members

SMSFR 2008/D2 SMSF - application of ss66(1) of SISAct1993 to contributions of assets to a SMSF by a related party of that fund

SMSFR 2009/1 SMSF - Business real property for the purposes of the SIS Act 1993

SMSFR 2010/1 SMSF - Applicaton of S66(1) of SISAct 1993 to the acquistionof an assets by a SMSF from a related party

TA 2010/3 - Non market value acquisition of shares or share options by a self managed superannuation fund

Borrowing by Superannuation Entites / Charge over Assets

APRA Circular II.D.4

ATO ID 2007/56 SMSF: Contracts for differences (CFDs) - no fund assets deposited with CFD provider

ATO ID 2007/57 SMSF: Contracts for differences (CFDs) - fund assets deposited with CFD provider - charge over fund assets

ATO ID 2007/58 SMSF: Trustee using a margin account for fund investments in listed shares

ATO ID 2002/551 Superannuation Retirement income entities - bank account overdraft

SMSFR 2009/2 SMSF: the meaning of 'borrow money' or 'maintain an existing borrowing of money' for the purposes of s67 of SIS Act 1993

TA 2008/5 Taxpayer Alert - Certain borrowings by self managed superannuation funds

Instalment Warrants and Super Funds - Questions and Answers

Investments to be at Arms Length

APRA Circular II.D.5

ATO ID 2004/251 Superannuation Retirement income entities - arms length arrangement

ATO ID 2002/413 Superannuation Retirment income entities - Arms length loan

ATO ID 2002/677 Superannuation Retirement income entites - Arms length investment

TA 2008/4 Taxpayer Alert - SMSF's deriving income from certain uncommercial trusts

SMSFR 2009/3 SMSF - Application of the SIS Act 1993 to unpaid trust distributions payable to a SMSF

Lending and Providing Financial Assistance to members

APRA Circular II.D.2

ATO ID 2003/711 Superannuation Retirement income entity - loan to a partnership

ATO ID 2002/516 Superannuation Retirement income entity - fund money deposited in member's bank account

SMSFR 2008/1 SMSF - giving financial assistance using the resources of a SMSF to a member or relative of a member

Separation of Assets

ATO ID 2002/435 Superannuation Retirement income entities - Property title held in incorrect name

ATO ID 2002/976 Superannuation Retirement income entities - keeping assets of a SMSF separate from assets of other parties

The Sole Purpose Test

APRA Circular III.A.4

ATO ID 2002/381 Superannuation Retirement income entities - Investment and sole purpose : discount card shares

SMSFR 2008/2 SMSF - the application of the sole purpose test in s62 of SISAct1993 to the provision of benefits other than retirement, employment termination or death benefits

SMSFR 2009/3 SMSF - Application of the SIS Act 1993 to unpaid trust distributions payable to a SMS

SMSFD 2009/D1 - Can a trustee of SMSF purchase trauma insurance policy and still satisfy sole purpose

SMSFD 2010/1 - Can a trustee of SMSF purchase trauma insurance in respect of a member and still satisfy sole purpose

ATO Fact Sheet - Carrying on a business in a SMSF

Valuation of Assets

SMSF ATO Superannuation Circular 2003/1

APRA Letter to Trustees: Valuation of unlisted assets - General Principles for trustees

Market Valuation for Tax Purposes

Assessing shares in Private and Unlisted Public companies

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