SMSF property investment rules
One of the attractions of self-managed superannuation funds (SMSFs) for many investors is their ability to invest in direct property.
According to the Australian Taxation Office (ATO), a significant number of SMSFs do indeed invest in direct property. As at December 2024, approximately 11.2% of all SMSF assets were invested in non-residential property (approximately $110 billion) and another 6% (approximately $58 billion) were invested in residential property.
Although it has its benefits, investing in property in an SMSF can be complicated and should never be considered as an easy way to enter the property market.
The rules
Just like any other asset in which an SMSF invests, and perhaps even more so if the property…
