655 paragraphs found
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 …
See also regulations 13.22B, 13.22C and 13.22D of the SISR. ATO Ruling SMSFR 2009/1 Business real property for the purposes of the SISA is also relevant to the definition of business real property and the exceptions under S71(1) of the …
Trustees and investment managers are prohibited, under the SISA, [174] from acquiring assets from a related party unless the assets are acquired at market value and are either: listed securities; business real property; IHA within the 5 per cent limit; …