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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

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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 the Executive Manager, Technical and High Wealth at Super Concepts where is responsible for its private client program, technical support and education programs. As a well-known figure in the SMSF community with a long-standing reputation as an accomplished SMSF educator, technical expert and advocate for the sector.

Graeme has been involved in many of the changes that have taken place to the government’s superannuation policy during his career. This has included formulating and developing legislation as well as providing high level technical advice. Prior to Super Concepts, Graeme’s previous responsibilities have included Head of Technical and Professional Standards at the SMSF Association and National Technical Manager for OnePath Australia. At OnePath he was involved in providing technical advice on superannuation, social security and aged care to its adviser network. His previous responsibilities have involved the co-ordination of superannuation litigation within the ATO.

CPD Information

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