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Notes Online Home 2015 Tax Hot Spots The Latest Superannuation Development
Loans by SMSFs to related parties
Recently, two Federal Court cases, DCT v Lyons [2014] FCA 1353 and DCT (Superannuation) v Graham Family Superannuation Pty Limited [2014] FCA 1101 have highlighted a number of issues where an SMSF provides a loan (or other financial assistance) to members of the SMSF and/or their various associates. In respect to this, these notes cover the following:
- Background: Restrictions on SMSFs making loans
- DCT v Lyons [2014] FCA 1353
- DCT (Superannuation) v Graham Family Superannuation Pty Limited [2014] FCA 1101