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Exposure Draft – Regulations - SMSF Investment in Collectables and Personal Use Assets

The Assistant Treasurer released exposure draft regulations that amend the Superannuation Industry (Supervision) Regulations 1994 to include rules relating to self managed superannuation fund investment in collectables and personal use assets.

Final Regulations that set out the restrictions that apply to SMSF investments in collectables and personal use assets commenced on 1 July 2011. There is a five-year transitional period for existing investments. The rules are contained in Superannuation Industry (Supervision) Amendment Regulations 2011 (No. 2)

Consultation Documents

  PDF RTF
Exposure Draft 189KB 395MB
Explanatory Memorandum 21KB 55KB

Submissions

Submissions for this consultation closed on Tuesday, 14 June 2011.

Twenty-two submissions were received in response to this consultation. Twenty-one of these are public submissions and one is confidential. The public submissions are listed below.

  PDF RTF
Anonymous 76KB n/a
Antique Arms Collectors Society of Australia 467KB 52KB
Association of Taxation and Management Accountants 122KB 1.61MB
Australian Institute of Superannuation Trustees 498KB n/a
Ayers, Bernie 21KB 162KB
Blackmore, Jeff 5KB 35KB
Brownrigg, Jane 6KB 35KB
Dare, Steve 9KB 37KB
GFL Fine Art 150KB 1.49MB
Greenup, David 4KB 33KB
Institute of Chartered Accountants in Australia 538KB 4.2MB
Law Council of Australia 226KB 93KB
Levitt, Michael 12KB 40KB
Marks, David 5KB 33KB
Morris, Nick 5KB 36KB
Simpson, Campbell 9KB 43KB
Small Independent Superannuation Funds Association 395KB n/a
SMSF Professionals Association of Australia 159KB n/a
Steven, Anthony 7KB 35KB
Stevens, Alan 4KB 33KB
Williams Partners Independent Audit Specialists 28KB 619KB