SMSF structuring strategies and issues

Utilising SMSF structures to fund investment opportunities is always a subject of keen interest for business owners and tax practitioners.

There can, of course, be good structuring and bad structuring approaches for SMSF asset purchases.

It’s important to know the difference between the two, or substantial penalties can apply, particularly where borrowed funds are used.

At the upcoming Private Business Tax Retreat on the Gold Coast, Andrew Ward, CTA, will consider a number of case studies to draw out the key structuring strategies and issues associated with SMSF structuring strategies and related issues.

We spoke to him for this post.

“I hope delegate will leave my session with a greater understanding of utilising SMSF structures to purchase larger assets - either through co-investing with other SMSFs or utilising limited recourse borrowing arrangement (LRBA) structures, including related party LRBA.

Andrew will cover the potential purchase of a business within an SMSF, look at issues where one SMSF may lend to another SMSF to fund asset acquisitions, and the use of LRBAs and the interaction with Div 7A.

“In particular I will be discussing that interaction of related party LRBAs and Division 7A rules, as they currently stand, and as they are proposed to interrelate come 1 July 2020.”

Andrew is a partner at WRC Chartered Accountants, a boutique tax compliance and consulting firm located on the Gold Coast. With more than 17 years’ public practice experience, Andrew has extensive experience in providing taxation advice to small and medium sized businesses, in particular those looking to restructure their existing business, or expand into overseas markets.

Andrew holds a Bachelor of Commerce from Sydney University, a Master of Taxation from the University of UNSW and completed his CA SMSF Specialist accreditation in 2014.

A Chartered Tax Adviser (CTA), he has been affiliated with The Tax Institute for three years, and is a member of the 2019 Private Business Tax Retreat Organising Committee.

The 2019 Private Business Tax Retreat takes place 12–13 September, at the Palazzo Versace on the Gold Coast.

Find out more about Andrew's session, and the rest of the program on our website.


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