Borrowing by SMSFs

Date uploaded:
28 Aug 2015

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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