Multiple Party Investment Structures – Part 2: Superannuation (SMSF) Issues

This workshop will use case studies to explore some of the unique SMSF issues that may arise through investing via unit trusts including:

  • Application of the NALI rules in section 295-550 and TR 2006/7

  • In-house asset rules and related and unrelated unit trusts

  • Geared and ungeared unit trusts and involvement of the SMSF

  • Commercial and trading activities of the unit trust and

  • Super fund to super fund exemptions to landholder duty and redemptions

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