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Property and SMSFs – how to structure paper

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Published on 15 Sep 22 by NATIONAL DIVISION, THE TAX INSTITUTE

A common investment strategy pursued by many trustees of SMSFs is to invest in property. However, before implementing such a strategy, trustees need to properly consider the numerous complex issues that may arise including how to structure such investments. Phil Broderick addresses such issues including the following:

  • Expanding the membership of an SMSF to up to six members to fund the property acquisition or pay the death benefits
  • Investing in related and unrelated private companies and unit trusts
  • Latest developments with LRBAs
  • Related party loans to SMSFs and the NALI provisions
  • How to structure the payment of death benefits
  • GST issues with property development.

Author profile

Philip Broderick CTA
Phil Broderick, CTA is a principal of Sladen Legal and heads its superannuation team. He is member of a number of superannuation related committees, including being a member and the former chair of The Tax Institute’s superannuation committee and director and chair of the Institute of Financial Professionals Australia technical and policy committee. He is also a member of the ATO’s the Superannuation Industry Stewardship Group . Phil is also heavily involved in liaising with Treasury and ATO in relation to the implementation of new super laws and administrative practices. Phil’s areas of practice include superannuation, duties and state taxes, estate planning and succession, trusts, federal tax and business structuring. Phil was listed in the 2020 to 2026 Best Lawyers Australia for superannuation law and in 2026 for tax law, was recommended in Doyles leading Victorian tax lawyers for 2021 and 2023 and was the winner of the SMSF Association’s SMSF Specialist Advisor (SSA) Top Achiever Award in 2019. - Current at 21 July 2025
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