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Notes Online Home 2022 Super Schools Day 1 What’s new for SMSF’s
Tribunal decision affects SMSFs acquiring residential premises from related parties
In this section of the seminar notes we look at how the tribunal decision affects SMSFs acquiring residential premises from related parties.
- Identifying when a rental property business is being carried on – the background
- The recent Tribunal decision in Allen’s case
- What does the Tribunal’s decision in Allen’s case mean for SMSFs
- When can a residential property used for holiday rental be transferred to an SMSF
- Is the transfer of a residential property used in a rental business revenue or capital in nature