ITAA 1997 s 295-550(1)

Compendium

Compendium

Income tax - arm's length terms for Limited Recourse Borrowing Arrangements established by self-managed superannuation funds

Self-managed superannuation funds and property development

Income tax: will the ordinary or statutory income of a self-managed superannuation fund be non-arm's length income under subsection 295-550(1) of the Income Tax Assessment Act 1997 (ITAA 1997) when the parties to a scheme have entered into a limited recourse borrowing arrangement on terms which are not at arm's length?

Income tax: non-arm's length income - related party non-commercial limited recourse borrowing arrangement to acquire listed shares

Income tax: non arm's length income - related party non commercial limited recourse borrowing arrangement to acquire real property