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Tax Brief - September 2017

Care Required with In Specie Contribution to SMSFs

In specie or in kind contributions of business real property to self-managed superannuation funds can often form part of an effective tax and succession planning strategy.  This is particularly so when used in conjunction with the $1.445 million lifetime CGT cap.  That said, in a number of recent private binding rulings the ATO has raised some issues with the ability to access the CGT cap in these circumstances.  

Click on the PDF document below for more information.

Tax Brief - Care Required with In Specie Contributions to SMSFs

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