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GST and self-managed superannuation funds=20 3D"Add3D"Back3DPrint

 The GST and = Self-Managed=20 Superannuation Funds

(This paper was prepared for Sound Education in GST by = Doug=20 Farch from Ernst & Young in approximately January 2000. It will not = be=20 updated, and care should be taken to check that it is not out of=20 date)

The recently enacted Goods & Services Tax (GST) will apply to=20 Self-Managed Superannuation Funds (SMSF=92s) as well as other = superannuation=20 funds. There are however, special rules which apply to Self-Managed=20 Superannuation Funds.

1.    WHAT IS THE GST?

The GST is a broad based consumption tax imposed on the supply of = goods and=20 services by business. It is to apply from 1 July 2000 at the rate of = 10%. Where=20 relevant it will apply to each step in the provision of goods and = services.=20 However, it is the end user of the goods/services who ultimately bears = the tax.=20 Where a business charges GST on the goods and services it supplies it = can claim=20 a credit for any GST it paid on goods and services acquired to provide = the goods=20 or services it supplies. Some goods and services are exempt from GST and = some=20 are subject to special rules.

While superannuation funds do not carry on a business for income tax=20 purposes, the GST will apply to superannuation funds.

In general terms there are three kinds of supplies for GST=20 purposes:

Taxable Supplies

Tax will be imposed when the goods or services are supplied/sold but = credit=20 can be claimed for any GST paid on the acquisition of goods or services = acquired=20 to provide the goods or services.

GST Free

No GST is charged on the goods or services supplied/sold but credit = can be=20 claimed for any GST paid on the acquisition of goods and services used = to=20 provide these goods or services.

Input Taxed

No GST is charged on the goods or services supplied/sold but no = credit is=20 allowed for any GST paid on the acquisition of goods and services used = to=20 provide these goods or services.

In certain circumstances a reduced input tax credit (RITC) may be = available=20 on input taxed supplies.

2.    APPLICATION TO SMSF

In general terms SMSF=92s will be input taxed. Accordingly, in = general terms,=20 no GST will be charged by the funds on the payment or transfer of = superannuation=20 benefits. SMSF=92s will, however, be charged GST on goods and services = acquired=20 but they will not be able to claim a credit for the tax paid. However, = funds=20 will be eligible to claim a Reduced Input Tax Credit (RITC) for some = items. This=20 is discussed below.

It follows that SMSF=92s will need to consider the provisions = relating to=20 taxable supplies and input taxed supplies. It is unlikely that SMSF=92s = will be=20 involved with GST free services which include health, education and = exports.=20 Accordingly, a consideration of tax-free items will not be covered in = this=20 paper.

3.    GENERAL POSITION - INPUT TAXED

As stated above, the general position is that SMSF=92s will be input = taxed. The=20 provision of superannuation benefits, that is the payment of lump sums = or=20 pensions, are treated under the GST legislation as financial supplies = which are=20 input taxed. This means that GST is not charged on benefits paid but no = credit=20 is allowed for GST paid by the fund on goods and services acquired in = relation=20 to the provision of those benefits.

The Treasurer however on 17 August, 1999, released an Exposure Draft = which=20 proposed to allow a partial credit called a Reduced Input Tax Credit = (RITC) for=20 a proportion of the GST paid. The Exposure Draft was subsequently given=20 statutory effect in the regulations to the GST legislation.

The RITC will apply to specified activities relating to the external=20 management of superannuation funds. The credit will be 75% of the GST = paid.

Some services received and provided by SMSF=92s will be taxable = supplies and=20 will be subject to the 10% GST but a credit may be claimed for GST paid = in=20 relation to those transactions e.g. commercial rents.

SMSF will also pay the GST on certain services it acquires in = particular,=20 audit, taxation and actuarial fees for which no credit is = available.

4.    TREATMENT OF SMSF TRANSACTIONS

The following sets out the GST position for most transactions a SMSF = is=20 likely to enter into.

4.1    Goods And Services Acquired

Input Taxed No Credit And No RITC

For items under this heading the SMSF will be liable to pay the GST = with no=20 credit or RITC available for the GST paid.

Goods Acquired (subject to 10% GST and no RITC)
  • Computers and software=20
  • Stationery and office supplies

Services Acquired (subject to 10% GST no RITC)
  • External Accountancy Fees=20
  • Audit Fees=20
  • Taxation Fees=20
  • Actuaries=92 Fees=20
  • Rental of premises used by the fund=20
  • Insurance - other than life assurance=20
  • Safe custody services

Services Acquired Taxable - With Reduced Input Tax Credit of 75% of = GST=20 Paid
  • Agent arranging purchase and sale of equity securities including = units in=20 a unit trusts=20
  • Audit confirmations=20
  • Investment portfolio management=20
  • Fees for managing investment portfolios=20
  • Investment portfolio administration fees charged to owner of = portfolio=20
  • Superannuation Fund Administration=20
    • Fees for acting as Trustee=20
    • Fees for maintaining member records=20
    • Fees for transferring benefits between funds
  • Trustee/Custodial Services
  • Fees for settling and undertaking of securities transactions=20
  • Fees for collecting income and making payments=20
  • Fees for maintaining bank accounts=20
  • Fees for maintaining accountancy records=20
  • Fees for taxation reporting=20
  • Portfolio Performance Analysis=20
  • Risk Management Reporting

4.2   Investments

The making of investments will generally be input taxed. That is no = GST is=20 payable for the purchase or sale of equities or making or repayment of = loans or=20 other forms of investment. Fees charged for arranging the investment=20 transactions would ordinarily be liable for GST but be subject to a = RITC

4.3   Income

The receipt of income would be input taxed except for rents received = from=20 businesses as distinct from residential properties i.e. commercial = rents.

Commercial rents are subject to GST but an input credit is available = for GST=20 paid on expenses relative to the property e.g. repairs.

4.4    Services Provided (No GST Charged)
  • Payment of Benefits=20
    • Lump sums=20
    • Pensions=20
    • Transfers to other funds
  • Receipt of Contributions

Receipt of amounts transferred from other funds

5.    APPORTIONMENT OF INPUT CREDITS

Where the payment of GST relates partly to services which qualify for = input=20 credits and partly to services which do not the GST would need to be = apportioned=20 and credit claimed only in respect of the eligible services. An example = would be=20 services such as maintaining member records as well as actuarial = services. GST=20 would be paid on the total services but only the administration services = would=20 qualify for RITC.

6.   REGISTRATION

Funds with a turnover of over $50,000 will need to register whether = or not=20 they are required to charge GST. Turnover for a superannuation fund is = not=20 defined in the GST Legislation but it would generally be total income = relating=20 to taxable supplies.

This would ordinarily be negligible unless substantial commercial = rents were=20 received.

SMSF will need to register, however, in order to claim input tax = credits or=20 RITC, irrespective of the turnover of the fund. In practical terms it is = expected that most SMSF will need to register to claim the RITC. = However, Funds=20 may want to do a cost/benefit analysis prior to registering for GST=20 purposes.

The Taxation Office will issue registration kits to all = superannuation funds=20 within the near future. Registration is required by 31 May 2000 to = ensure that=20 the process is completed by 1 July 2000.

=20 =20

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