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Notes Online Home 2018 Super Schools Day 1 What's new for SMSFs
New travel and depreciation restrictions for rental properties held by SMSFs
This chapter contains new travel and depreciation restrictions for rental properties held by SMSFs. In more detail:
- The use of residential premises as (or to provide) residential accommodation
- The ‘carrying on a business’ exclusion
- New restriction for claiming travel deductions for a residential rental property
- New restriction for claiming depreciation deductions for a residential rental property