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Notes Online Home 2021 Super Schools Day 2 Traps and Tips Associated with Property Development and SMSFS
Structuring strategies for SMSFs undertaking a property development with other parties
This segment of the seminar notes discusses Structuring strategies for SMSFs undertaking a property development with other parties. In particular, the following:
- SMSF undertakes property development as ‘tenants in common’
(i.e., as partners) - SMSF undertakes property development within a related, non-geared, unit trust
- SMSF undertakes property development within a related, non-geared (private) company
- SMSF undertakes property development within a related ‘pre-11 August 1999’
unit trust or company - SMSF undertakes property development within an unrelated (geared) entity
- Can an SMSF enter into a joint venture with a related party to undertake a
property development? - NTAA matrix compares the structures available to SMSFs to undertake a development with a related party