The rules relating to what a self-managed superannuation fund can and cannot invest in are complex and for the uninitiated appear confusing and alien. But there is a basic logic to them.
arms-length
SMSFs must transact at arm’s length
This article provides an explanation of the arm’s length dealing concept, drawing upon provisions in relevant legislations, ATO Rulings and published information.
SMSF owning property jointly with another entity
Thinking of your SMSF co-owning residential real property with a non-related entity? There are important super compliance and contract considerations that arise which must be considered.
Can your SMSF buy your business?
“I am the sole director of my private trading company and I also own the premises from which my business is being run. Can my SMSF acquire the premises and the shares in the company from me?” This question comes up regularly so let’s split it into two parts before answering it. Transfer of the […]