The ATO has withdrawn the following interpretative decision:
ATO ID 2002/697 – Retirement income entities – loan to a property trust. This ATO ID is withdrawn because it contains a view in respect of a provision of the Superannuation Industry (Supervision) Act 1993 that does not apply after the 2007-08 income year. Despite its withdrawal, this ATO ID continues to be a precedential ATO view in respect of decisions for income years up to, and including, the 2007-08 income year.
See ATO ID 2014/23 Superannuation – Self Managed Superannuation Fund – Loan to a property trust, which reflects the same view in respect of the replacement or rewritten provision, for decisions for income years after the 2007-08 income year.