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These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
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Notes Online Home 2014 Tax Schools Day 2 What's new for business in 2014
Latest developments with the SMSF borrowing concessions
In this section of the notes we look at the most recent developments in SMSF borrowing concessions. In particular the following topics:
- In-house asset issues where the asset continues to be held by the holding trust
- The issues that may arise if the asset is transferred to the trustee of the SMSF
