Property Superannuation 2017

Property developments: Finding the sweet spot

Source: Taxation In Australia Journal Article

Published Date: 1 Nov 2017


Structuring property developments is a complex task at the best of times. It is infinitely more difficult where self-managed superannuation funds (SMSFs) are involved. Self-managed superannuation funds can undertake property developments by themselves, in partnership or indirectly through entities but are governed by a strict compliance framework in the Superannuation Industry (Supervision) Act 1993 (SISA) that is often difficult to satisfy. For advisers, failure to comply with the relevant compliance requirements now result in automatic administrative penalties of up to $10,800 per trustee. It is therefore critical that advisers have a detailed understanding of the structuring, tax and superannuation compliance issues when advising their SMSFs. The purpose of this article is to set out the superannuation compliance issues and SISA considerations that must be addressed where an SMSF is to be involved in a property development.

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Property Superannuation 2017

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