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PROS:
The Super Fund can later acquire units from the related party which allows it to increase its ownership of the property. This is not possible when a super fund and related party co-own a property as tenants in common unless it is business real property
The related party and/or the super fund can subscribe to new units in disproportionate amounts if more capital is needed for improvements or renovations;
The related party can borrow to acquire their units in the unit trust (generally by offering another asset as security) and then claim the interest on the loan as a personal tax deduction because the trust is income-producing. This effectively allows them to gear their share of the ownership much like they would if they owned it as a tenant in common with the SMSF.
CONS:
The unit trust must comply with the provisions of 13.22c at all times. Any breach of any of the provisions will mean that the trust is subject to the in-house asset rules which limit the value of this investment in the fund to 5% of its assets. This almost always means that the SMSF must dispose of its investment in the trust even if the breach is rectified;
There are additional costs to establish this structure due to the set-up of a unit trust (and corporate trustee if desired);
There are additional costs to run this structure because the unit trust is a separate entity and must lodge a tax return;
SUMMARY OF 13.22c RULES:
The trustee of the unit trust cannot borrow;
The trustee of the unit trust cannot be a party to a lease with a related party (unless the asset is business real property);
The assets of the unit trust cannot include:
An interest in another entity (for example, the unit trust cannot purchase shares in a company with its surplus funds)
A loan to another entity, unless the loan is a deposit with an authorised deposit-taking institution within the meaning of the Banking Act 1959 (generally this means that it can have an Australian bank account only);
An asset that has a charge over it;
An asset that was acquired from a related party of the superannuation fund after 11 August 1999, unless the asset was business real property acquired at market value;
An asset that had been at any time (unless it was money or business real property acquired at market value) an asset of a related party of the superannuation fund since the later of:
The end of 11 August 1999; and
The day 3 years before the day on which the SMSF first acquired its unit/s. |
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终于今天去看了急诊。。。 (2007-5-5) lesli1109 
我的职场沉浮, 爱踢九年的故事 (2012-3-14) 亲亲宝贝 
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年轻人，我觉得你很有潜力，来国务院办公吧
发表于 2017-4-25 00:36
