Self Managed Super Funds
(SMSF)
Here are a list of the ATO Rulings pertaining to some self
managed super fund issues.
There are copied from the ATO website, and are subject to change.
SMSFR
2010/2
Self Managed Superannuation Funds: the scope and operation of
subparagraph 17A(3)(b)(ii) of the Superannuation Industry
(Supervision) Act 1993
SMSFR
2010/1
Self Managed Superannuation Funds: the application of subsection
66(1) of the Superannuation Industry (Supervision) Act 1993 to the
acquisition of an asset by a self managed superannuation fund from a
related party
SMSFR
2009/4
Self Managed Superannuation Funds: the meaning of 'asset', 'loan',
'investment in', 'lease' and 'lease arrangement' in the definition
of an 'in-house asset' in the Superannuation Industry (Supervision)
Act 1993
SMSFR
2009/3
Self Managed Superannuation Funds: application of the Superannuation
Industry (Supervision) Act 1993 to unpaid trust distributions
payable to a Self Managed Superannuation Fund
SMSFR
2009/2
Self Managed Superannuation Funds: the meaning of 'borrow money' or
'maintain an existing borrowing of money' for the purposes of
section 67 of the Superannuation Industry (Supervision) Act 1993
SMSFR
2009/1
Self Managed Superannuation Funds: business real property for the
purposes of the Superannuation Industry (Supervision) Act 1993
SMSFR
2008/2
Self Managed Superannuation Funds: the application of the sole
purpose test in section 62 of the Superannuation Industry
(Supervision) Act 1993 to the provision of benefits other than
retirement, employment termination or death benefits
SMSF
2008/1
Self Managed Superannuation Funds: giving financial assistance using
the resources of a self managed superannuation fund to a member or
relative of a member that is prohibited for the purposes of
paragraph 65(1)(b) of the Superannuation Industry (Supervision) Act
1993
For a free consultation on how a self managed
super fund could work for you, call (02) 9965 7261.
