FREE eBook

SMSF Investment Rules

There are specific investment rules that must be followed to ensure an SMSF remains eligible for tax concessions. Learn about the types of investments your SMSF can and can’t invest in and lending and borrowing restrictions.

Simply fill in your details to receive your free eBook instantly.

SMSFs offer significant flexibility and control of investment decisions within an SMSF. However, there are a number of rules that trustees must abide by in making these decisions, to ensure the funds are invested in order to provide benefits upon your retirement. Breaching these rules may result in the SMSF incurring extra tax. Learn about the rules relating to SMSF lending and borrowing money, purchasing assets from members and ensuring all transactions are conducted at arm’s length.

By the end of this eBook you will understand:

Explain the sole purpose test
Specify the rules applying to collectables and personal use assets
Identify who is a related party of a self-managed super fund
State the prohibition of providing financial assistance and loans to members
Outline the rules regarding acquiring assets from related parties
State the requirement to invest on an arm’s length basis
Define an in- house asset of a self-managed super fund
Explain the borrowing restrictions and exceptions for SMSFs

Claim for free now