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01 May 08 SMSF: business real property for purposes of SIS Act - SMSFR 2008/D3

This draft Self Managed Superannuation Funds Ruling was released on 30 April 2008 for public comment by 12 June 2008. Its full title is "Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993". The term business real property is defined in s 66(5) and is used in concessional rules dealing with whether SMSF trustees or investment managers can acquire assets from, invest in or enter lease arrangements with or in relation to related parties.

For a copy of SMSFR 2008/D3, go here

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