In-house assets

Documents

12 documents

ATO ID 2002/388currentATO ID · 2002

Retirement income entities: In-House Assets and leasing property from a Unit Trust.

ATO ID 2006/220currentATO ID · 2006

Superannuation Retirement Income Entities: additional investment by self managed superannuation fund in a related trust

ATO ID 2008/51currentATO ID · 2008

Self managed superannuation fund: Division 13.3A of SIS Regulations - interest in another entity - units in a unit trust

ATO ID 2008/52currentATO ID · 2008

Self managed superannuation fund: Division 13.3A of SIS Regulations - interest in another entity - listed company shares

ATO ID 2012/52currentATO ID · 2012

Self Managed Superannuation Fund: in-house assets - additional investment in a related trust - trust borrowings outstanding at 28 June 2000 not increased and were discharged prior to additional investment

ATO ID 2012/53currentATO ID · 2012

Self Managed Superannuation Fund: in-house assets - additional investment in a related trust - trust borrowings at 28 June 2000 increased and discharged prior to additional investment in the related trust

ATO ID 2014/23currentATO ID · 2014

Self Managed Superannuation Fund - Loan to a property trust

SMSFD 2007/1currentSMSFD · 2007

Self Managed Superannuation Funds: when is a dividend or trust distribution 'received' before the end of 30 June 2009 for the purposes of paragraph 71D(d) of the Superannuation Industry (Supervision) Act 1993?

SMSFD 2008/1currentSMSFD · 2008

Self Managed Superannuation Funds: how does the happening of an event in subregulation 13.22D(1) of the Superannuation Industry (Supervision) Regulations 1994 affect whether a self managed superannuation fund's investments in related companies or unit trusts are in-house assets of the fund?

SMSFD 2008/2currentSMSFD · 2008

Self Managed Superannuation Funds: when calculating the market value ratio of in-house assets for the purposes of section 75 of the Superannuation Industry (Supervision) Act 1993 is it permissible for a self managed superannuation fund to value its assets at historical cost (purchase price)?

SMSFR 2009/3currentSMSFR · 2009

Self Managed Superannuation Funds: application of the Superannuation Industry (Supervision) Act 1993 to unpaid trust distributions payable to a Self Managed Superannuation Fund

SMSFR 2009/4currentSMSFR · 2009

Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993