News : Property

Compliance, LRBA, Property

Bare trust simplest gearing structure

A bare trust is the simplest and most suitable method in which to hold an SMSF property acquired under an LRBA.

A bare trust is the simplest and most suitable method in which to hold an SMSF property acquired under an LRBA.

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Property, SMSF

Some commercial use does not mean BRP

An element of commercial use relating to an SMSF real estate asset does not mean it will automatically be considered business real property.

An element of commercial use relating to an SMSF real estate asset does not mean it will automatically be considered business real property.

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LRBA, Property, SMSF

Check nature of off-the-plan assets

SMSFs purchasing off-the-plan property may find the contracts involved will breach any LRBAs used to fund that acquisition.

SMSFs purchasing off-the-plan property may find the contracts involved will breach any LRBAs used to fund that acquisition.

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Investments, Property, Tax

Strict rules govern GST claims

The ability for SMSFs to claim GST in a property transaction is dependent on other parties also being registered for the tax.

The ability for SMSFs to claim GST in a property transaction is dependent on other parties also being registered for the tax.

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Property, SMSF

Case law sterner on property development

Recent case law has taken a stronger view that property development is part of carrying on a business, which has implications for SMSFs.

Recent case law has taken a stronger view that property development is part of carrying on a business, which has implications for SMSFs.

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Division 296, Property, Tax, Trusts

Div 296 will slug indirect asset income

Indirect assets held by an SMSF will not get any CGT adjustment under Division 296, resulting in potentially higher tax liabilities.

Indirect assets held by an SMSF will not get any CGT adjustment under Division 296, resulting in potentially higher tax liabilities.

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ASIC, Compliance, Property, Regulation

Four-year ban for Shield-linked advice

ASIC has moved against another adviser authorised by MWL Financial Services and banned them for advice related to the Shield Master Fund.

ASIC has moved against another adviser authorised by MWL Financial Services and banned them for advice related to the Shield Master Fund.

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Investments, Property, Residential Property, Retirement, Tax

CGT reform must take macro view

IFPA has called on the government to look beyond the CGT discount if it is aiming to reform this area of the Australian taxation system.

IFPA has called on the government to look beyond the CGT discount if it is aiming to reform this area of the Australian taxation system.

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Downsizer, Investments, Property, Retirement

Retirees still asset rich, but cash poor

Analysis into the financial situation of retirees has confirmed they are experiencing cash-flow issues despite enjoying homeownership.

Analysis into the financial situation of retirees has confirmed they are experiencing cash-flow issues despite enjoying homeownership.

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NALI/NALE, Property, Strategy

Complex structures a NALI target

Complex structures used by SMSFs are still a concern for the ATO in regards to breaches of the non-arm’s-length income provisions.

Complex structures used by SMSFs are still a concern for the ATO in regards to breaches of the non-arm’s-length income provisions.

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