29 Jan 099 SMSFs: business real property for the purposes of SIS Act 1993 - SMSFR 2009/1This Self Managed Superannuation Fund Ruling was issued on 28 January 2009. It was previously released in draft form as SMSFR 2008/D3. 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 2009/1, go here.