Leasing property owned by an SMSF
Overview The rules for a superannuation fund investing in property are complex because of the restrictions placed on some types of property that may be acquired (purchased or transferred in specie) from related parties. Once an SMSF has acquired property, either at auction, by private treaty or from a related party on an arm’s length […]
Acquisition of an asset from a related party
Overview The Superannuation Industry (Supervision) Act (SIS Act) places many investment restrictions on the trustees of superannuation funds. One of these restrictions is the general prohibition on funds intentionally acquiring assets from a related party of the fund. This restriction is of particular importance to trustees of self-managed superannuation funds (SMSFs) and if breached may […]
CGT Concessions – 15-year exemption
Overview One of the excellent sessions I attended at the recent SMSF Association National Conference was a presentation on the Small Business Capital Gains Tax (CGT) Concessions. With the ever-reducing superannuation concessional and non-concessional contribution caps and restrictive Total Superannuation Balance (TSB), it is worthwhile remembering superannuants have these potential strategies to build retirement wealth. […]
Highlights from the SMSF National Conference
Overview The Self-Managed Super Fund Association (SMSFA) National Conference 2025 has just concluded in Melbourne, and what a successful Conference it was. I am especially proud of this year’s Conference, in part because I was made a Fellow of the Association, but in the main due to the magnificent efforts of the Association, particularly the […]
Alternatives to borrowing to buy property (Part 3)
Investing in a Non-Geared Unit Trust – Alternatives to SMSF Borrowing An alternative to an SMSF establishing a Limited Recourse Borrowing Arrangement (LRBA) is for the fund to invest in a unit trust. An advantage of a fund investing in a unit trust is that it allows the resources of various entities (including related parties) […]
SMSF borrowing to buy property (Part 2)
Overview In Part 1 of this series, we looked at the key features of Limited Recourse Borrowing Arrangements (LRBAs). In Part 2, we will look at related party loans, and how to make them compliant. Who can lend to an SMSF to borrow? There are no restrictions on who can lend money to the SMSF. […]
SMSF borrowing to buy property (Part 1)
Overview Limited recourse borrowing arrangements (LRBAs) enable self-managed superannuation funds (SMSFs) to borrow to purchase assets, with real property being the most common. This article follows on from the first article on SMSFs and buying property. Being one of Australia’s largest SMSF administrators, we get asked many questions about borrowing through an SMSF to buy […]
SMSFs and property – 5 key considerations
Property is a particularly Australian obsession – we feel a sense of empowerment when we can see what we own and say, ‘that’s mine.’ But it may not always the best investment for your SMSF.
Property valuations in an SMSF – Q & A
As part of the SMSF audit process, assets, including property investments, must be valued at market every 30 June. This does not necessarily mean a sworn valuation by an independent property valuer every year; it does, however, mean last year’s valuation may not suffice for the current income tax year.
Insurance and SMSFs (Part 2)
Following on from Part One of our Insurance through an SMSF series, which looked at the taxation on Permanent Incapacity benefits, Part Two now examines a strategy that is not commonly understood or utilised – the tax deductions for the Future Liability to pay Death and Disability Benefits.
