SMSFs investing via unit trusts, companies and other structures

SMSFs investing via unit trusts, companies and other structures

CLICK HERE to register for the next four SMSF Strategy Seminars and save $120 or more per attendee.

All delegates must be registered to be able to see training and to be eligible to receive CPD hours and not to breach copyright law.


  • Expiry Date: 1 November 2020
  • Duration: 90 minutes

1 Introduction
2 Legal and regulatory considerations
2.1 Carrying on a business
2.2 When will real estate development not constitute a business?
2.3 Case law
2.4 ATO materials
2.5 Practical implications for SMSF trustees running a business
2.6 Providing services to an SMSF
2.7 Investment strategy (SISA and SISR)
2.8 Reading
3 Investing in Related Parties
3.1 In house asset rules
3.2 Exceptions to In house asset rules
3.3 5% In-house asset limit
3.4 Valuing Units
4 Geared unit trusts
4.1 Introduction
4.2 Tax-effectiveness of a geared unit trust
4.3 Reading
5 Non-geared unit trust
5.1 Introduction
6 Pre 1999 unit trusts
6.1 Pre 99 unit trusts
6.2 Pre 99 unit trust grandfather rules  
6.3 Conversion of pre-99 unit trusts to NGUTs .
7 Widely held Unit Trust
8 Other issues for unit trusts
8.1 Fixed entitlement, non-arm’s length income
8.2 Public trading trusts
8.3 Unpaid present entitlements
9.1 Advantages of company versus Unit Trust Structure
9.2 Unit Trust Structure
9.3 Further Reading
10 Other Structuring Options
10.1 SMSF buys property as tenants in common (‘TIC’)
10.2 Joint Ventures (JV)
10.3 Development Agreements  
11 Tips and Traps of BRP
11.1 Vacant Land
11.2 Plant and Equipment  
12 General Law
13.1 Introduction
13.2 Investment with no borrowings
13.3 Investment with borrowings  
13.4 Increased Costs
13.5 Conclusion

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