Legal References

Related Party Acquisitions

The links below are directly or indirectly related to the acquisition of assets from related parties. ATO ID 2010-172 Joint investors ATO ID 2010-217 CGT small business in specie ATO ID 2012-52 Geared trust converting to 13.22C ATO ID 2012-79 Contribution caps & multiple share parcels Income Tax Assessment Act 1997 Super Extract NTLG Dec 2007 Insurance policy acquired from a member NTLG...

Pensions

The links below are directly or indirectly related to pensions. ATO ID 2002-731 Same sex partner dependant ATO ID 2010-1 Child definition ATO ID 2011-77 Meaning of child dependant ATO ID 2011-83 Dependant former spouse, same sex ATO ID 2012-84 Allocation from pension reserve account Income Tax Assessment Act 1997 Super Extract NTLG Dec 2007 Super Interests NTLG Dec 2010 Super interests & pension...

Buy Sell Agreements

The ATO have released ATO ID 2015/10 Superannuation Self-managed super fund: Life insurance - Buy sell agreement - financial assistance - sole purpose that clarifies their view that a SMSF contravenes super laws by purchasing a life insurance policy that covers the life of a member where the purchase is dependent on a buy-sell agreement. The following...

Life Insurance

The links below are directly or indirectly related to life insurance. ATO ID 2002-371 Deductibility of trauma premiums ATO ID 2008-111 Anti detriment justification ATO ID 2008-112 Anti detriment ignores expenses ATO ID 2009-108 Disability super benefit medical certificates ATO ID 2009-109 Disability super benefit ATO ID 2009-125 Disability rollover pension commencement ATO ID 2010-5 Anti detriment formula ATO ID 2010-76 Insurance deduction &...

In house assets

The links below are directly or indirectly related to in house assets. ATO ID 2008-51 Linked unit trusts ATO ID 2010-172 Joint investors ATO ID 2012-52 Geared trust converting to 13.22C ATO ID 2012-53 Additional related trust investment Case - Allen & Anor v ATO - hybrid trust special income Case - Darrelen Pty Ltd, Henfam Super Fund v ATO Case - Montgomery...

Estate Planning

The links below are directly or indirectly related to estate planning. ATO ID 2008-111 Anti detriment justification ATO ID 2008-112 Anti detriment ignores expenses ATO ID 2010-1 Child definition ATO ID 2010-5 Anti detriment formula ATO ID 2010-76 Insurance deduction & untaxed element ATO ID 2011-77 Meaning of child dependant ATO ID 2011-83 Dependant former spouse, same sex ATO ID 2012-10 Anti detriment payment...

Death & Taxes

The links below are directly or indirectly related to certain tax matters that arise on death including the more exotic issues of anti detriment, future service or future liability deductions and untaxed elements. ATO ID 2008-111 Anti detriment justification ATO ID 2008-112 Anti detriment ignores expenses ATO ID 2010-1 Child definition ATO ID 2010-5 Anti detriment formula ATO ID 2010-76 Insurance...

Borrowing

The links below are directly or indirectly related to borrowing including limited recourse borrowing. ATO ID 2010-162 Limited recourse borrowing from related party ATO ID 2010-169 Limited recourse borrowing refinancing ATO ID 2010-170 Limited recourse borrowing 3rd party guarantee ATO ID 2010-172 Joint investors ATO ID 2010-184 Limited recourse borrowing capitalising interest ATO ID 2010-185 Limited recourse borrowing charge Income Tax Assessment Act...