SMSFs and property – the bricks and mortar

$180.00 +GST

This on demand webclass allows you to learn in your own time at your own pace and provides you with 2.5 CPD hours.

A learning guide, slides, case studies and recording will be provided to assist in the on demand learning experience. There is also an assessment available that will provide you with an official CPD certificate upon successful completion.

Australians have a love affair with property and this no more apparent that with SMSFs. The ATO’s June 2021 quarterly statistical report shows that around 15% of SMSF assets are invested in property. A portion of these property assets will be commercial properties leased to a related family business and also will involve limited recourse borrowing arrangements (LRBA). These factors along with the Investment Strategy and sole purpose considerations requires SMSF trustees and their advisers to be well aware of the relevant SIS and income tax rules for an SMSF holding property. 

In this one and half hour webclass we will consider: 

  • The various structuring options available for an SMSF to hold real property, including: 
  • Direct ownership; 
  • Joint ownership; 
  • Holding via interposed entities; 
  • Utilsing an LRBA; 
  • Investment Strategy issues and sole purpose test considerations; 
  • NALI and GST considerations; 
  • Annual audit issues and considerations; 
  • Dealing with the death of a member where an SMSF holds property, the transfer balance cap (TBC) restrictions and consequences.

SMSF Association Accredited Educator Logo 2020

The information for this on demand education has been prepared by Accurium Pty Ltd ABN 13 009 492 219 (Accurium) and is protected by copyright under the Australia Copyright Act 1968. You may not copy, reproduce, distribute, publish, display, perform, modify, create derivative works, transmit, or in any way exploit any such content, nor may you distribute any part of this content over any network, sell or offer it for sale. Only the person purchasing access to this on demand education may access the content. In the event of unauthorised access any additional person(s) may be held liable for additional fees associated with accessing this on demand education. Accurium reserve the right to charge any unauthorised person(s) who access this on demand education without purchase.