SMSF Resources
SMSF Accompanying Resources
ATO PCG 2016/5 – Arm’s length terms relating to Limited Recourse Borrowing Arrangements
https://www.ato.gov.au/law/view.htm?DocID=COG/PCG20165/NAT/ATO/00001
Independence Guide Joint Accounting Bodies 4th Edition
ATO Document – Completing the ACR
SMSF Legislative and Professional Standards
APES 110 Code of Ethics for Professional Accountants
ATO Rulings and Pronouncements
Relevant SIS reference (s.17A Definition of a SMSF)
SMSFR 2010-2 Person holding enduring power of attorney in place of SMSF member
Relevant SIS reference (s.62 Sole Purpose)
SMSFR 2008-2 Application of Sole Purpose Test
Relevant SIS reference (s.65 Lending or Providing Financial Assistance)
SMSFR 2008-1 Lending or Providing Financial Assistance
Relevant SIS reference (s.66 Business Real Property)
SMSFR 2009-1 Business Real Property Definition
Relevant SIS reference (s.66 Acquisition of Assets from Related Party)
SMSFR 2010/1 Acquisition of Assets from Related Parties
Relevant SIS reference (s.67 Borrowing)
SMSFR 2009-2 Borrowing Definition
Relevant SIS reference (s.67A Limited Recourse Borrowing Arrangements)
SMSFR 2012-1 Limited Recourse Borrowing Arrangements
Relevant SIS reference (s.67A Limited Recourse Borrowing Arrangements – NALI relating to related party loans)
PCG 2016/5 Non Arm’s Length LRBA
Relevant SIS reference (In House Assets – Unpaid distributions from U/T)
SMSFR 2009-3 Unit Trust Investment – Unpaid distributions
Relevant SIS reference (In House Assets – Definition inc. Related U/T and private companies)
SMSFR 2009-4 In House Asset Definition inc Related Unit Trusts