ITAA 1997 s 8-1 or section 25-25

Uncommercial use of certain trusts

Circumvention of in-house asset rules by self-managed superannuation funds using related party agreements

The use of an unrelated trust to circumvent superannuation lending restrictions

The use of an unrelated trust to access funds of a private company in an attempt to circumvent Division 7A

Deductibility of interest and fees on moneys borrowed to make superannuation contributions.