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25
Notes Online Home 2014 Super Basics Investment earnings and expenses
In this chapter of the notes we examine investment earnings and expenses. In particular, we discuss the following:
- What are the various types of income that an SMSF can derive from its investments
- What is the tax treatment for the various types of SMSF income
- Dealing with investment expenses incurred by an SMSF during an income year
- How trustees allocate investment earnings amongst members of an SMSF
- Whether all investment earnings need to be allocated to existing members
- SMSFs claiming GST input tax credits