- April 22, 2022
- Presentations, Technical Resource
- Investment standards
National Conference 2022
The related party definition is important for many reasons – mainly linked to the fund’s investments – but does however have impact on the fund for other reasons. In this presentation Graeme will identify the entities that qualify as related parties and clarify any misconceptions and situations where non-related parties may surprisingly become related.
At the end of this session, you will be able to:
- Understand the provisions in the SIS legislation for related parties;
- Impact on the fund investments if an entity or entities become related, and;
- Identify situations where a non-related party becomes related.
The contents of this resource are taken to be correct at the time of publication.
Disclaimer: Technical Papers contain general advice only and are prepared without taking into account particular objectives, financial circumstances and needs. The information provided is not a substitute for legal, tax and financial product advice. Before making any decision based on this information, you should assess its relevance to the individual circumstances of your client. While the SMSF Association believes that the information provided is accurate, no warranty is given as to its accuracy and persons who rely on this information do so at their own risk. The information provided in this bulletin is not considered financial product advice for the purposes of the Corporations Act 2001. © SMSF Association