Strategy Matters

Borrowing IHA Exemption

The Self-Managed Superannuation Funds (Limited Recourse Borrowing Arrangements – In-house Asset Exclusion) Determination 2014 Legislative instrument was registered on 10 April 2014. Essentially it rectified a fault in the original legislation and ensured that a LRBA could not be regarded as an in house asset. Prior to this legislative instrument the in-house asset exemption did not apply to...

When is a Pension Paid

To ensure that the pension standards for self-managed super funds (SMSFs) are met it is important to know the time when the commissioner will consider that a member’s benefit is cashed (that is, ‘paid’). As a general rule, a benefit is cashed when the member receives an amount and the member’s benefits in the SMSF are...

Strategy Matters

SMSF Trustees may outsource many of the more specialist Fund activities but, ultimately, the responsibility for the successful management of the Fund is the Trustee's. A number of the more important Trustee questions are considered on these side buttons but it should be remembered that the context in which a matter is being considered will heavily influence...