- Presentations
- Investment standards
National Conference 2025
This session takes a deep dive into the unique challenges of managing primary production land within SMSFs. Attendees will explore the complexities associated with owning primary production land plus the associated tax implications, including CGT, stamp duty, and exempt current pension income (ECPI). Katie also addresses critical issues around managing such a lumpy asset during disaster times, such as droughts or floods, and explore the growing significance of wind farms, ESG (Environmental, Social, and Governance) considerations, and carbon credits in farming operations.
The session provides practical insights into limited recourse borrowing arrangements (LRBAs), divorce-related asset division, and the evolving role of renewable energy and sustainability in SMSFs. Real-life case studies helped participants navigate these complexities and unlock the strategic potential of holding primary production land in SMSFs while maintaining compliance and long-term planning goals.
By watching this session, you will be able to:
- Gain a comprehensive understanding of the tax implications associated with owning primary production land in SMSFs, including CGT, stamp duty, and exempt current pension income (ECPI).
- Develop strategies for managing large, lumpy assets like primary production land during disaster times and learn how wind farms, ESG considerations, and carbon credits can influence SMSF investment decisions.
- Understand the complexities of limited recourse borrowing arrangements (LRBAs), asset division in the event of divorce, and how to incorporate renewable energy and sustainability considerations into long-term SMSF planning.
The contents of this resource are taken to be correct at the time of publication.
Disclaimer: Technical Papers contain factual information only and are prepared without considering particular objectives, financial circumstances and needs. The information provided is not a substitute for legal, tax and financial product advice. The information contained in this document does not constitute advice given by the SMSF Association to you. If you rely on this information yourself or to provide advice to other persons, then you do so at your own risk. The SMSF Association is not licensed to provide financial product advice, legal advice or taxation advice. We recommend that you seek appropriate professional advice before relying upon the information in this technical paper. While the SMSF Association believes that the information provided is accurate, no warranty is given as to its accuracy and persons who rely on this information do so at their own risk. The information provided in this paper is not considered financial advice for the purposes of the Corporations Act 2001. © SMSF Association