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Smsf investing in unit trust

07.08.2020

smsf investing in unit trust

The SMSF can invest in a geared unit trust, as long as the trust is not considered a related party. A related party is normally where more than. Can a SMSF invest in property through a related unit trust? An SMSF is prohibited from acquiring assets from a related party, except in limited. For an SMSF, investments in a related trust are defined as 'in-house assets' (IHA), under the Superannuation Industry (Supervision) (SIS) Act A maximum of. FEDERER VS WAWRINKA BETTING EXPERT SOCCER

However, as the prices of property continue to rise in Australia, the affordability of property may be out of reach for many SMSF trustees particularly when there is a need to consider the risks with the lack of diversification should you invest all your retirement savings into a single lumpy asset. A unit trust may provide an alternative structure to pool superannuation and non-superannuation resources to own real property.

Put simply, a unit trust structure allows your SMSF to buy a portion of a property and get all the benefits of owning the property without the upfront expense. What are the key features of the unit trust? To ensure that there are no immediate tax issues, there is a need for the unit trust to be a fixed trust. If there is a breach, then asset disposal may be required and that could give rise to substantial transaction costs.

Under this scenario, the SMSF would not have control, nor significant influence in respect of the unit trust and therefore the 5 percent IHA limit should not apply. With some thought and planning, it is also possible to structure an investment in property involving two or more unrelated SMSFs to enable them to invest in an unrelated unit trust structure.

It is vital that ownership percentages of the trust and any voting rights are set so that none of the SMSFs are deemed to be in control — thus avoiding the IHA restrictions. Other Considerations Tax Treatment — Trusts are often referred to as flow-through structures. Provided the trustee of the relevant unit trust distributes all its net income including any net capital gain prior to 30 June each financial year the unit trust is generally not subject to tax.

Any income that is not distributed prior to 30 June, generally results in the trustee being taxed at the top personal marginal tax rate FY 45 percent plus applicable levies. Change in unitholders, disputes— the unit trust deed should cover what happens on the admission or departure of a unitholder and how disputes are to be resolved between the parties.

Limitation of liability provisions — unitholders can be exposed and liable for the liabilities of the unit trust, including any damages or losses incurred by the trustee. Carefully drafted limitation of liability provisions are required to ensure unitholders, including any SMSFs, are not placed at risk from obtaining inferior documents. Stamp duty implications — when transferring, issuing and redeeming units in each relevant state or territory also need to be carefully managed.

Timing of the asset purchase is critical as purchasing prior to the unit trust being set up or when a change in unitholders occurs after the purchase contract has been executed — can lead to significant stamp duty costs.

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