653 paragraphs found
An IHA of a SMSF is an asset that is a loan to a ‘related party’ (defined term), an investment in a related party, an investment in a related trust, or an asset of the SMSF subject to a lease between the trustees and a related party of the SMSF. [168] A …
Collectables and personal use asset list contained in regulation 13.18AA(1) of the SISR. …
Restrictions were subject to transitional arrangements. Collectables and personal use assets held by funds prior to 30 June 2011 were not subject to restrictions until 1 July 2016, at which time trustees were required to comply with all restrictions. This …
See the ATO’s Valuation guidelines for self-managed superannuation funds , available on the ATO’s website: www.ato.gov.au/Super/Self-managed-super-funds …
See guidance on in-house assets provided in paragraphs 348 to 351 of this Guidance Statement. …
Defined in subsection 10(1) of the SISA. Also refer to ATO Ruling SMSFR 2009/4 The meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the SISA …