有问题请高人指点。
目前想用我的smsf投资地产，关于借钱的途径。
1）smsf去贷款。smsf独立购买。非常繁琐，融资成本高。
2）成立unit trust, smsf购买一些units, 个人买其余的units ( 可能个人向银行贷款 ）
问题：
做法2可行吗？貌似比方案1要省事不少。
评论
Recently an old strategy has resurfaced and before acting upon it a trustee should seek some very robust advice. The strategy is presented as a way of building up an investor's superannuation assets via personal borrowings.
How does it work? An investor borrows money and places the money in a private unit trust. The investors SMSF also invests in the same unit trust. With the total investments, the unit trust purchases an investment property.
The investor's borrowings are used to earn income – which would be paid via distributions from the unit trust – and therefore the interest costs and other expenses associated with the property would probably be tax deductible.
Over the following years the investor directs all their compulsory and voluntary employer superannuation contributions into their SMSF. The SMSF trustee invests these new contributions by buying more units in the unit trust.
The investor would then repay their debt by redeeming their unit holding in the trust (the unit trust has the funds to pay out these redemptions because it has the additional investments made by the SMSF). Over time the super fund will become the only unit holder in the trust and if the property was sold then the gain would be taxed at the concessional tax rates that apply to super funds.
It is no exaggeration to say that this strategy is very complicated and it would be very easy to make a mistake at some stage through a lack of vigilance by anyone involved in administering the strategy.
From a superannuation legislation point of view there are at least six issues that have to be addressed before a trustee should implement the strategy.
The first point to note is that a super fund cannot invest in anything unless its investment strategy allows that investment. Further the fund's trust deed must also allow the investment.
Thirdly a specific super law does not allow a super fund to loan money or provide any financial assistance to its members or the member's relatives. In August 2001, the tax office said that a SMSF trustee cannot allow any property it holds directly or indirectly to be used as a security for a borrowing by a member or their relatives.
As a result the property which is purchased by the unit trust cannot be used by the SMSF member as security for the borrowing they enter into in order to invest in the unit trust. Also the SMSF cannot allow the member's units in the trust to be used as security for the borrowing. The member would have to use some other asset as security for the borrowing. Additionally an agreement would have to be in place between the SMSF and the other unit trust investor stating that the investor will only deal with their unitholding in such a way that would not cause the SMSF to lose its access to tax concessions or cause the trustee to breach any super laws.
Fourthly some SMSF trustees might be tempted to use this strategy to transfer a property they already personally own into a unit trust and have their SMSF purchase units in the trust. Such a strategy might be seen as a handy way of extracting cash from the SMSF. This can only happen with business real property. That is, it is always used wholly and exclusively in the running of at least one business.
Furthermore parties deemed to be related to the SMSF (defined as SMSF members, their relatives or entities controlled by the members or their relatives) would not be allowed to rent the property unless it was business real property. The only exception to this rule would be the situation where the SMSF's unit trust holding represents less than 5% of the market value of the SMSF's total assets. If the business real property is owned by a trust or company then that trust or company must not have any borrowings and must only be leasing business real property to SMSF related parties
Finally we come to the sole purpose test. This states that a super fund must only be run for the purposes allowed by the super laws. The main purpose of running a super fund must be to provide retirement benefits for the fund's members. Would this arrangement be deemed to be an elaborate arrangement to channel superannuation contributions into private hands?
评论
If so, then you don't enjoy the benefits on lower tax rate on CGT within SMSF.
评论
可否再详细一点解释一下，中文最好，谢谢。
我是网上找的相关内容，原文如此。
评论
凡是super的收入（不管是不是smsf),它的税额都是15%
如果你以公司买，那就要付30%的税
用公司名义买的好处是limited liability,就是不用负全责，但银行不一定会借给你这么多钱
smsf的话就是少缴税，但卖掉后不能马上拿钱...
其实我知道一些更简单方法可以在你退休后房子卖掉不用付很多税，如果你有兴趣加我email [email protected]
评论
現在用SMSF買房子要小心...抓很緊
老實講 用這個strategy真的是要長期投資..還也要看看你本人現在的薪水 (當然如果你SMSF錢夠多表示你薪資有一定的水準).
要不然那個成本是的確不少
评论
哇塞，这么老的帖子也翻出来了。汇报近况：已经于2010年底用SMSF贷款买了三房的物业，一直出租，可惜的是最近房价不给力，anyway, 长期投资。
评论
厲害!
最後是和銀行借? (option 1)
對啊~ 這是長期.. 把mortgage還掉, 以後退休 (pension) 錢都不要交稅.. 不過以後誰知道, 現在都改了一下policy, pension錢太多還是要交15%.
评论
恭喜，请问你能把大概的步骤和手续给大家说一下吗？有兴趣的人一定不少。
评论
我是找的一家贷款公司
首先，如果SMSF 的架构要改，trustee必须是公司
其次，要成立custodian 公司，负责管理这个物业
目前，基本上 就 Bank of Melbourne 有相关的专业人员，可以审核 给 SMSF 发放贷款，其他银行 基本 是瞎耽误工夫
评论
要注意 j姐 最近新推出的 养老金 政策哦。。现在不是所有的smsf 税都是15%了。也不是你60岁后取就是全免税的，。具体咨询你的会计吧。。。现在就期待 tony哥上台 能废除 j 姐的 政策。。。
评论
谢谢了，成立和维持两个公司每年大约多少钱楼主能分享吗？
评论
这两个公司都是为smsf拥有物业设立，几乎没有维持费用
评论
around $45 each per year payable to ASIC
评论
Thanks!
澳洲中文论坛热点
- 悉尼部份城铁将封闭一年，华人区受影响！只能乘巴士（组图）
- 据《逐日电讯报》报导，从明年年中开始，因为从Bankstown和Sydenham的城铁将因Metro South West革新名目而
- 联邦政客们具有多少房产？
- 据本月早些时分报导，绿党副首领、参议员Mehreen Faruqi已获准在Port Macquarie联系其房产并建造三栋投资联