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Self Managed Superannuation Funds (Limited Recourse Borrowing Arrangements – In-House Asset Exclusion) Determination 2014

Authoritative Version
Determinations/Superannuation as made
This instrument ensures that an investment in a related trust held by a self managed superannuation fund (SMSF) as a required part of a limited recourse borrowing arrangement (LRBA) is excluded from being an in-house asset of the SMSF in the circumstances described in the instrument.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s11 item 06
Registered 10 Apr 2014
Tabling HistoryDate
Tabled HR13-May-2014
Tabled Senate14-May-2014
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Legislative Instrument
 
F2014L00396 : Authoritative PDF Document : 0.2MB Primary Document Icon F2014L00396 : ZIP Document : 62KB
2 pages
 

Explanatory Statement
 
F2014L00396ES : PDF Document : 0.3MB Primary Document Icon F2014L00396ES : ZIP Document : 69KB
7 pages