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SMSF Borrowing

Technical information in this section relates to technical issues for SMSF borrowing.

ATO’s SMSF Borrowing Arrangments – Q & A updated

  • Tech Talk Article
  • By Topdocs
  • 7th May, 2012
Executive Summary On 2 April 2012, the ATO released an updated version of its SMSF Borrowings Q & A titled ‘Limited recourse borrowing arrangements by self-managed super funds - questions and answers’, the first update since July 2010. The la...

Draft Ruling SMSFR 2011/D1 - Changes to the ATOs interpretations of the Super Fund Borrowing legislation

In an exciting development for SMSF Trustees, the ATO is looking to soften its interpretation of the Super Fund borrowing legislation with the release of its recent draft ruling SMSFR 2011/D1. Whilst this is only a draft ruling, it does demonstrate t...

SMSF Borrowing Arrangements 7 July 2010 Changes to the Law

With effect from 7 July 2010, the Superannuation Industry (Supervision) Act 1993 (SIS Act) has been amended by the Superannuation Industry (Supervision) Amendment Act 2010 (Amending Act), according to an Explanatory Memorandum circulated by the Minister for Superannuation, Chris Bowen:

SMSF Borrowing Arrangements Proposed Changes to the Law

On 26 May 2010, the Government introduced the Superannuation Industry (Supervision) Bill 2010 (Bill) to Parliament to amend the Superannuation Industry (Supervision) Act 1993 (Act), according to an Explanatory Memorandum circulated by the Minister fo...

SMSF Borrowing - Case Studies

Michael Spakman provides a practical approach to SMSF Borrowing through a series of case studies discussing the common, and the not so common, scenarios our clients have brought to us.

SMSF Borrowing - Rulings and Releases

With Superannuation borrowing still in its infancy stage, the regulatory bodies associated with these types of transactions have released a number of rulings, draft rulings, alerts and publications clarifying their positions in relation to SMSF instalment warrants.  Topdocs Director Michael Spakman discusses the more pertinent of these rulings and the implications for your clients.

SMSF Borrowing Qs and As

Borrowing through your SMSF is not as difficult a process as you may think.  As a market leader in SMSF borrowing documentation, Topdocs has compiled a list of the most commonly asked questions regarding Complying SMSF Loans (sometimes called ‘instalment warrants’) to help financial advisers and trustees to disseminate the vast amount of information in the marketplace regarding SMSF borrowing.