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Self Managed Superannuation Funds (COVID-19 Rental income deferrals – In-house Asset Exclusion) Determination 2020

Authoritative Version
Determinations/Superannuation as made
This instrument determines that assets covered in this instrument are not taken to be in-house assets of the self-managed superannuation fund in the income year/s in which there was an agreement on arm’s length terms that the payment of rent owed could be deferred, or any future income years.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s11 item 06
Registered 26 Nov 2020
Tabling HistoryDate
Tabled HR30-Nov-2020
Tabled Senate30-Nov-2020
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Legislative Instrument
 
F2020L01482 : Authoritative PDF Document : 0.4MB Primary Document Icon F2020L01482 : ZIP Document : 78KB
2 pages
 

Explanatory Statement
 
F2020L01482ES : PDF Document : 0.5MB Primary Document Icon F2020L01482ES : ZIP Document : 83KB
4 pages