A Matter of Trusts
Taxation in Australia Journal
Self-managed superannuation funds and bare trusts — investment in the underlying asset or in-house asset issue?
Self-managed superannuation funds (SMSFs) are known for their use of bare trusts in the context of limited recourse borrowing arrangements (LRBAs), but there are other ways in which SMSFs could use bare trusts as part of their asset structure. This article looks at the use of non-LRBA bare trusts by SMSFs, and whether that could cause issues from an in-house asset perspective.
The full presentation is available to Sladen Smart Members sign up/login here to continue reading.
