Self Managed Superannuation Funds Ruling

SMSFR 2009/4A1 - Addendum

Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993

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Addendum

This Addendum amends Self Managed Superannuation Funds Ruling SMSFR 2009/4 to reflect the finalisation of Draft Self Managed Superannuation Funds Ruling SMSFR 2008/D2 as Self Managed Superannuation Funds Ruling SMSFR 2010/1 and to correct minor typographical errors.

SMSFR 2009/4 is amended as follows:

1. Footnote 9

Omit the text; substitute:

See SMSFR 2010/1 Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to the acquisition of an asset by a self managed superannuation fund from a related party.

2. Paragraph 188, 4th bullet point

Omit 'principle'; substitute 'principal'.

3. Paragraph 190

Omit both occurrences of 'principle'; substitute 'principal'.

4. Related Rulings/Determinations

Omit:

SMSFR 2008/D2

Insert:

SMSFR 2010/1

This Addendum applies on and from 25 February 2010.

Commissioner of Taxation
21 April 2010

References

ATO references:
NO 1-1W2UO8U