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Publications
Business Law, Sladen Snippet, Superannuation, Taxation Phil Broderick Business Law, Sladen Snippet, Superannuation, Taxation Phil Broderick

Sladen Snippet - Bendel and SMSFs – Part 4–Bendel and UPEs owing to SMSFs

As noted in part 1 of our articles on the application of the Bendel decision to the Superannuation Industry (Supervision) Act 1993 (SIS Act), in our view, it is likely that the Courts will apply the Bendel decision to the SIS Act, such that the expanded definition of loan in the SIS Act will apply to arrangements that involve the advancement of principal with an obligation to repay and that it will not apply to a mere creditor and debtor arrangement.

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Sladen Snippet, Superannuation, Taxation, Business Law Phil Broderick Sladen Snippet, Superannuation, Taxation, Business Law Phil Broderick

Sladen Snippet - Bendel and SMSFs – Part 3 –Bendel and the in-house asset rules

As noted in part 1 of our articles on the application of the Bendel decision to the Superannuation Industry (Supervision) Act 1993 (SIS Act), in our view, it is likely that the Courts will apply the Bendel decision to the SIS Act, such that the expanded definition of loan in the SIS Act will apply to arrangements that involve the advancement of principal with an obligation to repay and that it will not apply to a mere creditor and debtor arrangement (like a UPE).

In this part 3 of the series we examine how this may play out in the in-house asset rules contained in Part 8 of the SIS Act.

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Business Law, Sladen Snippet, Superannuation, Taxation Phil Broderick Business Law, Sladen Snippet, Superannuation, Taxation Phil Broderick

Sladen Snippet - Bendel and SMSFs – Part 2 –Bendel and section 65 of the SIS Act

As noted in part 1 of our articles on the application of the Bendel decision to the Superannuation Industry (Supervision) Act 1993 (SIS Act), in our view, it is likely that the Courts will apply the Bendel decision to the SIS Act, such that the expanded definition of loan in the SIS Act will apply to arrangements that involve the advancement of principal with an obligation to repay and that it will not apply to a mere creditor and debtor arrangement (like a UPE).

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