Superannuation funds and warrants 
March 2008 
 
Recent legislative amendments have allowed a number of forms of non-recourse borrowing, including instalment warrants. This article on superannuation funds and warrants has been written for members information to explain and detail the types of non-recourse borrowing and the different warrants available. 
 
A case study has also been prepared to consider how a superannuation fund can acquire property from an unrelated party by using an instalment warrant, and the potential tax consequences of that instalment warrant. 
 
Use this link to the ATO office to access more information