Technically Speaking: Property Investing v Property Development

This issue of Technically Speaking, written by Head of Education and Technical, Peter Hogan, looks to provide answers to:

  • Property investor or property developer?
  • Can an SMSF carry on a business of any kind?
  • What constitutes a property rental business?
  • Can I sell my rental property into my SMSF?
  • What are the restrictions in how my SMSF acquires residential property?
  • Can my rental property be treated as business real property?
  • What type of property is treated as business real property?
  • Will residential rental property ever be eligible to be treated as business real property?
  • When will an SMSF be carrying on a property development business?

The contents of this resource are taken to be correct at the time of publication.

Disclaimer: Technically Speaking bulletins contain general advice only and are prepared without taking in to account particular objectives, financial circumstances and needs. The information provided in this bulletin is not a substitute for legal, tax and financial product advice. Before making any decision based on this information, you should assess its relevance to the individual circumstances of your client. While the SMSF Association believes that the information provided in this bulletin 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 bulletin is not considered financial product advice for the purposes of the Corporations Act 2001. © SMSF Association