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For quite some time the inability of a superannuation fund being able to borrow or invest in geared unit trusts has meant that better wealth creation alternatives could be found through other forms of geared investments e.g. family trusts.  However with changes to the Superannuation Industry (Supervision) Act (SIS) in September 2007, these borrowing restrictions have been relaxed and, with that, significant alternative wealth creation strategies through self-managed superannuation funds (SMSF) have been opened up.

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