SMSF Gearing Guide - Volume I
Basic Issues - The Every Day Workbook
The first volume of the Guide to SMSF Borrowing begins the journey for those that need a ready reference to the basics of a super fund gearing. It is an everyday workbook to assist in deploying a compliant super fund borrowing and takes the reader through the 5 basic elements of a super gearing and the 18 common steps in the transaction. This volume covers the Process of SMSF Borrowing, Why Borrow through an SMSF, Essential Terms of a Holding Trust, Non-commercial LRBA Issues, Capital Gains Tax Issues, Buying Real Estate 'Off the Plan', Refinancing Issues, Replacement Asset Issues, Exchange Traded Options Over Shares. It also provides checklists, an Australia-wide stamp duty reference table, and a guide for property conveyancers who may not be experts in superannuation but need to appreciate the issues as part of the conveyancing process. The Guide is updated regularly by superannuation specialists Townsends Business & Corporate Lawyers to reflect changes in law, regulations, Tax Office guidelines or SMSF Gearing practice throughout the year.
SMSF Gearing Guide - Volume II
Advanced Issues - The Problem Solver
In Volume II we tackle some of the harder questions - the finer points of the borrowing law and how it relates to many of the other areas of necessary superannuation compliance. Advisers may well come up against these difficult issues from time to time and need a ready problem solver. This volume covers Taxation of the Holding Trust, Deemed Contribution Issues, Multiple Lenders, Recycling the Holding Trust, Building Allowances, Mortgages Requiring Life Insurance as Additional Security, Property Issues Within a SMSF, The Impact of Member Bankruptcy on SMSF Borrowing and more.
SMSF Gearing Guide - Volumes I & II