Webb23 apr. 2024 · “The ATO will continue to consider issuing a determination under subsection 71 (4) of the SISA as appropriate in circumstances where the trustee of a SMSF enters into an arrangement to acquire an asset that would otherwise be an in-house asset under section 71 of the SISA if directly held by the SMSF.” (emphasis added) Webb11 aug. 1999 · If there is an outstanding debt, as covered in section 71E of the SIS Act, any investment in the unit trust or company made after 30 June 2009 would be an in …
Application of the in-house asset rules - Part 2 - Accurium
Webb24 sep. 2013 · Section 82 of the SIS Act says that if the fund's market value ratio of in-house assets exceeds 5 per cent as at 30 June, the trustees must prepare a written … Webb8 dec. 2024 · Most advisers would be familiar with the requirement under s109 of the Superannuation Industry (Supervision) Act 1993 (Cth) that states investments by an SMSF trustee broadly must be made and maintained on … ps vita nueva venta
Valuation guidelines for self-managed super funds
Webb28 sep. 2024 · Certain in-house assets. These are assets that may include widely held unit trusts, or shares in a private company and cannot be greater than 5% of the fund’s … Webb19 sep. 2024 · Of course, the fund would still have breached sub-section 84 (1) SIS Act as either or both Rule 2 and 3 had not been complied with. In-house asset that is a lease or lease arrangement An in-house asset includes an asset subject to a lease or a lease arrangement between an SMSF and a related party. http://www5.austlii.edu.au/au/legis/cth/consol_act/sia1993473/s83.html ps vita neu kaufen