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SMSF business real property

The Real Purpose of Business Real Property

The answer to whether a property meets the real purpose of business real property ('BRP') is "it depends". A complete...

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SMSF Auditors handling rent relief

Here's How SMSF Auditors Will Deal With Rent Relief

The ramifications of COVID-19 will affect SMSFs for many years. One of the financial impacts is that an SMSF may...

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commercial rent relief

Commercial Leasing Code of Conduct Confirmed for SMSFs

The Government has agreed to a new Code of Conduct ("Code") that imposes a set of good faith leasing principles...

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SMSF borrowings, leases and rent

The Pitfalls of Property Valuations - Part 3

Unless an SMSF has invested in property through a limited recourse borrowing arrangement (LRBA), the fund is prohibited from borrowing...

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factors affecting smsf property valuations

The Pitfalls of Property Valuations – Part 2

Property development in an SMSF encompasses many activities that range from the renovation and re-lease of existing buildings to the...

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smsf property valuation pitfalls

The Pitfalls of Property Valuations - Part 1

Property development is a popular investment choice for SMSFs because in many cases the returns are greater than investing in...

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