|
|
ATO的细则外面专门有一个例子，不外不是房子，是work of art。
从sole purpose test的角度说，这个房子仍是应该作为super投资用处。然而也能够经过一次向某个trustee付清的方式来转到集体名下。
觉得就是要你把super一次提清，但不是提现金，而是经过转移asset的方式付给你。
Example 十二 – use of an SMSF asset by a member post-retirement: more than an incidental benefit
, it may be possible for the asset to be transferred to the members in the form of an in-specie lump sum benefit.
For this to occur, it would be necessary for the trust deed to allow for a benefit to be paid in this form. In these circumstances, no questions about the application of the sole purpose test arise in relation to the use of the asset after it is transferred to the members as a lump-sum benefit, as this use does not concern the maintenance of the SMSF
https://www.ato.gov.au/law/view/ ... ;PiT=9999十二3十二35958
|
|
论坛元老