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SMSFs and property – the bricks and mortar

Investments & property

$280.00 +GST

Audience

All practitioners working with SMSFs.

Audience

Learning outcomes

  • Compare and contrast the structuring options for an SMSF to invest in real property; 
  • Identify the factors that need to be addressed in an investment strategy for real property investment; 
  • Evaluate the requirements for satisfying the sole purpose test for real property investments by an SMSF; 
  • Evaluate the effect of the NALI & GST provisions on real property related transactions ; 
  • Assess the annual real property audit requirements; 
  • Evaluate the options for dealing with the death of an SMSF member where the fund consists substantially of real property. 
Learning outcomes

Relevancy

This on demand webclass was recorded on 08/12/2021 and allows you to learn in your own time , at your own pace and provides you with 2.5 CPD hours.

Relevancy

CPD hours

If claiming CPD hours, this course provides 2.5 Legislated CPD hours, the breakdown is as follows:

  • Technical competence 1 hour
  • Regulatory compliance and consumer protection 1.5 hours
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 on demand training 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.
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Presented by

Mark Ellem
Head of Education (SMSF)
Accurium
Terms and Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The Accurium – General Terms and Conditions can be accessed here.
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