The Sole Purpose Test - Deeming of In-House Assets Post Aussiegolfa

The Full Federal Court’s decision in Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation [2018] FCAFC 122 handed down in August 2018 provides useful guidance on the application of the sole purpose test and the rules around in-house assets in the Superannuation Industry (Supervision) Act 1993 (Cth). This session explores the learnings from Aussiegolfa and provides practical tips to SMSF trustees and adviser on how to ensure that an SMSF doesn’t fall foul of these rules.

Featuring:  Graeme Colley, SuperConcepts, Sydney

[32.27 minutes] [0.54 CPD hours]

© Television Education Network Pty Ltd 2020

Product Code: PAH7094
 Price:  $33.00 (Inclusive of GST)