Investment strategy

APRA Circular II.D.1 – Managing Investments and Investment Choice

In-house Assets

APRA Circular II.D.6. In-house asset 

SMSFR 2009/3 – SMSF: application of SISAct1993 to unpaid trust distributions payable to SMSF

SMSFR 2009/4 – SMSF: the meaning of ‘asset’, ‘loan’, ‘investment in’, ‘lease’ and ‘lease arrangement’ in the definition of an in-house asset SISAct1993

TA 2009/8 – Taxpayer Alert: Exploitation of 1999 transitional provisions to obtain taxation and regulatory benefits

TA 2009/16 – Taxpayer Alert: Circumvention of in-house asset rules by SMSF’s using related party agreements(Joint Venture Agreements)

SMSFD 2008/1  - How does the happening of event in 13.22D(1) of SIS Regs affect whether a SMSF’s investment in related entity are in-house assets of the fund?

ATO ID 2008/51 – SMSF: Division 13.3A of SIS Regulations – Interest in another entity – units in a unit trust

ATO ID 2008/52 – SMSF: Division 13.3A of SIS Regulations – Interest in another entity – listed company shares

ATO ID 2006/220 – Superannuation Retirement Income Entities – additional investment by SMSF in a related trust

ATO ID 2004/231 – Superannuation – Water Licences – leasing of water licences to a related party (WITHDRAWN – SUPERSEDED)

ATO ID 2002/388 – Superannuation Retirement Income Entities – In-house assets and leasing property from a Unit Trust

ATO ID 2002/659 – Superannuation Retirement Income Entities – In-house assets and leasing property from a member (WITHDRAWN)

ATO ID 2002/697 – Superannuation Retirement Income Entities – loan to a property trust

ATO ID 2002/703 – Superannuation Retirement Income Entities – Lease arrangement between members and their SMSF after 11 August 1999 (WITHDRAWN)

Acquisition of assets from Related Parties

ATO ID 2011/84 Self managed superannuation funds: scheme to avoid the prohibition on acquiring assets from related parties

Superannuation Technical minutes, December 2011: 7.1 Related party builders and section 66 of the SIS Act 1993

APRA Circular II.D.3 - Acquisition of assets from Related Parties

SMSFR 2010/1 SMSF - Applicaton of S66(1) of SISAct 1993 to the acquisition an assets by a SMSF from a related party

TA 2010/3 -  Non market value acquisition of shares or share options by a self managed superannuation fund

SMSFR 2009/1 SMSF – Business real property for the purposes of the SIS Act 1993

SMSFR 2008/D2 SMSF – application of s66(1) of SISAct1993 to contributions of assets to a SMSF by a related party of that fund

ATO ID 2004/92 Superannuation Retirement income entities – acquisition of residential property from members (WITHDRAWN -SUPERSEDED)

ATO ID 2003/137 Superannuation Retirement income entities – Trade Dollars (Barter Credits) (WITHDRAWN -SUPERSEDED)

ATO ID 2003/138 Superannuation Retirement income entities – Contribution of Trade Dollars (Barter Credits) (WITHDRAWN -SUPERSEDED)

ATO ID 2003/1127 Superannuation Retirement income entities – acquisition of collectable banknotes and coins from a related party (WITHDRAWN -SUPERSEDED)

ATO ID 2002/732 Superannuation Retirement income entities – acquisition of residential property from members (WITHDRAWN -SUPERSEDED)

Borrowing by Superannuation Entities / Charge over Assets

ATO ID 2011/81 Self managed superannuation funds: meaning of ‘give a charge’ under regulation 13.14 of the Superannuation Industry (Supervision) Regulations 1994

APRA Circular II.D.4 Borrowing by Superannuation Entities

SMSFR 2011/D1 (Draft) SMSF: limited recourse borrowing arrangements – application of key concepts

Superannuation technical questions 2011 6.1 Property owned by SMSF and another party as tenants in common: using a share of the property as security for debt

Tax treatment of Instalment Warrants and Limited recourse borrowing arrangements (last modified 21 July 2011)

ATO ID 2010/162 SMSF: Limited recourse borrowing arrangement – borrowing from a related party of terms favourable to the SMSF

ATO ID 2010/169 SMSF: Limited recourse borrowing arrangement – refinancing

ATO ID 2010/170 SMSF: Limited recourse borrowing arrangement – third party guarantee

ATO ID 2010/172 SMSF: Limited recourse borrowing arrangement – joint investors

ATO ID 2010/184 SMSF: Limited recourse borrowing arrangement – capitalisation of interest

ATO ID 2010/185 SMSF: Limited recourse borrowing arrangement – charge

Limited recourse borrowing arrangements by self-managed super funds - Questions and Answers (last modified 29 July 2010)

SMSFR 2009/2 SMSF: the meaning of ‘borrow money’ or ‘maintain an existing borrowing of money’ for the purposes of s67 of SIS Act 1993

TA 2008/5 Taxpayer Alert – Certain borrowings by self managed superannuation funds

ATO ID 2007/56 SMSF: Contracts for differences (CFDs) – no fund assets deposited with CFD provider

ATO ID 2007/57 SMSF: Contracts for differences (CFDs) – fund assets deposited with CFD provider – charge over fund assets

ATO ID 2007/58 SMSF: Trustee using a margin account for fund investments in listed shares

ATO ID 2002/551 Superannuation Retirement income entities – bank account overdraft (WITHDRAWN -SUPERSEDED)

Investments to be at Arms Length

APRA Circular II.D.5 Investment to be on an Arm’s Length Basis

ATO ID 2010/162 SMSF: Limited recourse borrowing arrangement – borrowing from a related party of terms favourable to the SMSF

SMSFR 2009/3 SMSF – Application of the SIS Act 1993 to unpaid trust distributions payable to a SMSF

TA 2008/4 Taxpayer Alert – SMSF’s deriving income from certain uncommercial trusts

ATO ID 2004/251 Superannuation Retirement income entities – arms length arrangement (WITHDRAWN -SUPERSEDED)

ATO ID 2002/413 Superannuation Retirement income entities – Arms length loan (WITHDRAWN)

ATO ID 2002/677 Superannuation Retirement income entities – Arms length investment (WITHDRAWN)

Collectables

SISR Amendment 2011 (No.2) Investment in collectables and personal use asset

SISR 13.18AA – Investment in collectables and personal use assets

Lending and Providing Financial Assistance to members

APRA Circular II.D.2 Lending and Provision of Financial Assistance to Members of Superannuation Entities

ATO SMSF lending – Is your loan in your SMSF’s best interest?

TA 2010/6 – Taxpayer Alert – The use of an unrelated trust to circumvent superannuation lending restrictions

SMSFR 2008/1 SMSF – giving financial assistance using the resources of a SMSF to a member or relative of a member

ATO ID 2003/711 Superannuation Retirement income entity – loan to a partnership

ATO ID 2002/516 Superannuation Retirement income entity – fund money deposited in member’s bank account

Separation of Assets

ATO ID 2002/435 Superannuation Retirement income entities – Property title held in incorrect name

ATO ID 2002/976 Superannuation Retirement income entities – keeping assets of a SMSF separate from assets of other parties

The Sole Purpose Test

 APRA Circular III.A.4 - The Sole Purpose Test

SMSFD 2010/1 – Can a trustee of SMSF purchase trauma insurance in respect of a member and still satisfy sole purpose

SMSFR 2009/3 SMSF – Application of the SIS Act 1993 to unpaid trust distributions payable to a SMS

SMSFR 2009/D1 – Can a trustee of SMSF purchase trauma insurance policy and still satisfy sole purpose

SMSFR 2008/2 SMSF – the application of the sole purpose test in s62 of SISAct1993 to the provision of benefits other than retirement, employment termination or death benefits

ATO Fact Sheet – Carrying on a business in a SMSF

ATO ID 2002/381 Superannuation Retirement income entities – Investment and sole purpose : discount card shares (WITHDRAWN -SUPERSEDED)

Valuation of Assets

SMSF ATO Superannuation Circular 2003/1

APRA Letter to Trustees: Valuation of unlisted assets – General Principles for trustees

Market Valuation for Tax Purposes

Assessing shares in Private and Unlisted Public companies

Property valuation – Australian Valuation Office