This interactive property workshop, delivered by Tim Miller, will take attendees through all the key considerations of acquiring, maintaining and disposing of property investments within an SMSF.

Based on the most recent ATO statistics, property represented about 20% of all SMSF investment, whether held outright or via a limited recourse borrowing arrangement. If you then factor in property held via managed investments and unit trusts it would likely rival listed shares as the number one investment category for SMSFs.

With each area as important as the next, this session will delve into the administrative, taxation and audit issues associated with:

• The key acquisition considerations
• The definition of business real property
• How tenants impact the investment
• Investment strategy considerations – liquidity & diversity
• Property expenses – NALE, LRBAs, improvements & the link to contributions
• Selling property – LRBA considerations, member & death benefits
• Other considerations, including but not limited to titles and valuations.

Relying on the experiences gained from his 25+ years in the Industry, Tim will use a number of case studies taken from real fund examples, and his creative mind, to ensure this workshop provides an interactive experience for all attendees. Beyond the opportunity to engage with like-minded professionals, attendees will also receive a copy of Tim’s “Guide to holding property in an SMSF”, a comprehensive guide that links the technical to the practical.

Leaning Outcomes:

At the end of this workshop, attendees will have an appreciation for:

• The key distinctions between investing in property held directly versus investing in an entity that invests in property
• The requirements around undertaking improvements, maintenance and repairs of a property
• The taxation considerations of acquisition , holding and disposing of property in an SMSF
• Strategies that contemplate property and estate planning