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Individual Podcasts

The Sole Purpose Test - Deeming of In-House Assets Post Aussiegolfa

The Full Federal Court’s decision in Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation [2018] FCAFC 122 handed down in August 2018 provides useful guidance on the application of the sole purpose test and the rules around in-house assets in the Superannuation Industry (Super

Date/Time

About the Podcast

The Full Federal Court’s decision in Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation [2018] FCAFC 122 handed down in August 2018 provides useful guidance on the application of the sole purpose test and the rules around in-house assets in the Superannuation Industry (Supervision) Act 1993 (Cth). This session explores the learnings from Aussiegolfa and provides practical tips to SMSF trustees and adviser on how to ensure that an SMSF doesn’t fall foul of these rules.

Featuring: Graeme Colley, SuperConcepts, Sydney

[32.27 minutes] [0.54 CPD hours]

Presented By

Graeme Colley
Executive Manage, SuperConcepts Sydney, NSW

Graeme Colley is a well-known figure in the SMSF community with a long-standing reputation as an accomplished educator, technical expert and advocate for the sector.  He brings over 30 years of extensive taxation and superannuation experience from senior positions in the public and private sectors including Macquarie Bank, Mercer, ING and SuperConcepts.   These roles included formulating and implementing policy, developing legislation and providing high level technical advice.

 Graeme is also a joint author of a number of publications and has academic experience which extends to lecturing in the ATAX Masters course and the AGSM at the University of NSW and the Master of Commerce (Financial Planning) course at the University of Western Sydney.  Graeme is an SMSFA Specialist Advisor and a Member of the Institute of Chartered Accountants in Australia.

CPD Information

0.00 CPD Hours

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