Effective 1st March 2008
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FREE ! :  SUPER FUND LOAN ADVICE (see Special offers page.)

DIY SUPERANNUATION FUNDS
Special Features & Benefits of A4 - DIY Super. Funds

› Complete Advisory Service by experienced SMSF advisor, (1978-2008)
› Compact Disk (CD) with copies of all your Register documents including your Trust Deed, allows you to print copies of all Register stationery
and Trust Deed.
› Trust Deed allows for Personal or Company Trustees
› Lump Sum or Pension Benefits including Allocated Pensions may be funded and paid
› No Trust Deed restrictions on the number of Members
› Specific clauses included to allow S48A of the Insurance Contracts Act to be utilised
› Trust Deed allows any Trust property to be held in the name of a Nominee for the Trust
› Specific clauses to allow Trustees to enter into Split Dollar (Life Insurance) Contracts

Price* $440.00 (Self Managed SF fee $90.00, Secretarial fee $310.00, GST $40.00)
Note: All our DIY Super. Funds are ready to accept Contributions and Roll Over Benefits


> Click for order form
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TREVISAN TRUST - THE ULTIMATE TAX MINIMISATION STRUCTURE

Q. WHAT IS A TREVISAN TRUST ? A. ITS A SPECIAL PRE: 1999 TRUST WITH SPECIFIC TAX EXEMPTIONS.

The Trevisan Trust was a popular arrangement because it allowed a taxpayer to use a DIY superannuation fund to gear its assets indirectly through a related unit trust in which the fund invested. The unit trust was usually controlled by the fund members, often via a trustee company in which the members were shareholder/directors. This made the purchase of property particularly attractive because it magnified the super. fund returns and accelerated debt reduction (repayment of borrowings) through more efficient cash flows and from tax benefits. It also allowed the superannuation fund to own a business, which super. funds cannot do directly. In 1991 the Australian Taxation Office argued that the arrangement was illegal and the case went to court. The ATO lost the case and the trusts were to be even more popular until 11th August 1999 when new tax laws came into effect. These new laws will only allow a DIY superannuation fund to invest 5% of its investments into a related trust, while the pre. 1999 trust can still have 100% invested into the unit trust, subject to careful planning. Because the new restrictions do not apply to pre. 1999 Trevisan trusts they are particularly valuable for larger transactions.

We have a limited number of pre. 1999 Trevisan trusts which can be transferred in a similar manner to a shelf company. To find out how one of these trusts might help you with structuring a property purchase or development or business or investment set up, call on our FREE NUMBER 1800 264 111 for a no obligation consultation.

A FEW EXAMPLES OF WHO MAY BENEFIT FROM USING A TREVISAN TRUST

› DIY FUNDS THAT WANT TO GEAR TO MAKE THE FUND WORK HARDER
› BUSINESS PURCHASERS OR VENDORS
› CHILD CARE CENTRE OWNERS/DEVELOPERS
› HIGH INCOME EARNERS > $250K p.a. (SALARY/INCOME PACKAGING)
› PROPERTY DEVELOPERS
› RESIDENTIAL/COMMERCIAL PROPERTY PURCHASERS > $2 Million
› RETIRING BUSINESS OWNERS