Borrowings

Self Managed Superannuation Funds: contracts for differences (CFDs) - no fund assets deposited with CFD provider

Self Managed Superannuation Fund: trustee using a margin account for fund investments in listed shares

Self managed superannuation fund: limited recourse borrowing arrangement - refinancing

Self managed superannuation fund: limited recourse borrowing arrangement - third party guarantee

Self-managed superannuation fund: limited recourse borrowing arrangement - joint investors

Self managed superannuation fund: limited recourse borrowing arrangement - capitalisation of interest

Self managed superannuation fund: limited recourse borrowing arrangement - charge

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

Self Managed Superannuation Funds: the meaning of 'borrow money' or 'maintain an existing borrowing of money' for the purposes of section 67 of the Superannuation Industry (Supervision) Act 1993

Self Managed Superannuation Funds: limited recourse borrowing arrangements - application of key concepts

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?