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SMSF trustees are prohibited from acquiring assets from a related party of the fund unless the asset is one that meets the exceptions maintained within Section 66 of the SIS Act.
In our October and November webinars we have looked closely at the relationship between SMSFs and the in-house asset rules as well as the rules around acquiring certain assets from a related party. Both these webinars had a common theme which included certain SMSF investments in related trusts. Trust investments represent a quarter of all investments held by SMSFs according to ATO statistics.
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