International Law

ATO SMSF decisions

By David Jacobson

The ATO has published a series of interpretive decisions relating to Self-managed Superannuation Funds:
ATO ID 2010/162 - Self managed Superannuation Fund: limited recourse borrowing arrangement - borrowing from a related party on terms favourable to the self managed superannuation fund
ATO ID 2010/169 Self managed superannuation fund: limited recourse borrowing arrangement - refinancing
ATO ID 2010/170 Self managed superannuation fund: limited recourse borrowing arrangement - third party guarantee
ATO ID 2010/172 Self managed superannuation fund: limited recourse borrowing arrangement - joint investors
ATO ID 2010/184 Self managed superannuation fund: limited recourse borrowing arrangement - capitalisation of interest
ATO ID 2010/185 Self managed superannuation fund: limited recourse borrowing arrangement - charge

Full post as published by Australian Regulatory Compliance Review on October 28, 2010 (boomark / email).