SMSF Australia Blog Articles
What counts as commercial property in an SMSF
How the business real property test works for SMSF commercial property: the 'wholly and exclusively' rule, mixed-use examples, and what fails BRP.
What types of Commercial Property can an SMSF Buy?
Commercial property an SMSF can buy, from offices to warehouses, plus ways to invest: LRBAs, related unit trusts, tenants in common, REITs and ETFs.
How does Commercial Property work in an SMSF?
How SMSFs buy commercial property with an LRBA: business real property rules, bare trusts, what borrowings can cover, and ATO safe harbour loan terms.
Can My SMSF Pay for Property Repairs?
When an SMSF can pay for property repairs vs improvements, NALI/NALE risks, tax deductibility, and rules for properties under an LRBA.
How does my SMSF deal with late rent from my business?
Learn what SMSF trustee should do when a related business pays late, including lease obligations, temporary rent relief, NALI, in-house asset risk, audit issues
SMSF LRBA Lending Changes – Government Ban on Residential Loans in SMSFs
From 10 August 2026, SMSFs cannot borrow to buy residential property. Find out what the LRBA changes mean and whether you still have time to act.
Why do people buy property in an SMSF?
Explore the tax benefits driving SMSF property investment, including CGT discounts, negative gearing rules, and the impact of Division 296 tax in 2026
Can I use my super to buy land?
Yes, your SMSF can buy vacant land, but you can't build on it using borrowed funds. Learn the sole purpose test, LRBA restrictions, and related-party rules.
How to value property in an SMSF
SMSF trustees must value property at market value each 30 June. Learn what evidence satisfies your auditor and when a formal independent valuation is required.
What happens to a bare trust in a failed property purchase?
If your SMSF property purchase fails after a bare trust is setup, what happens next? Learn about the implications, costs, and options available to SMSF trustees