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About the Author
Mark Ratcliff
Managing Director, Sequoia Superannuation Pty Ltd(at time of writing)

Mark Ratcliff is a chartered accountant with a Masters in Applied Taxation from the UNSW ATax School. Ratcliff is also recognised as a SPAA SMSF specialist adviser and is an associate of the Tax Institute of Australia. Ratcliff's current role is with SuperIQ as a sales manager.

Articles Published
Small business CGT concessions
he Small business tax concessions are a specific part of the income tax legislation which allows Australian resident tax payers which incur a capital gains liability from the disposal of a small business ... he ...
Limited recourse borrowing
Mark Ratcliff, managing director of Sequoia Superannuation, discusses in his paper Limited recourse borrowing, how this type of borrowing can be used in conjunction with a self-managed super fund. Ratcliff ... Mark ...
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