SMSF Property Investment Rules: 2026 Evidence Report

SMSF · 24 June 2026 · 8 min read

Reviewed against source material on 24 June 2026.

Jurisdiction: Australia
Review date: 24 June 2026
Document type: Evidence report, not advice
Source posture: Current checked sources only

Abstract

This report reviews smsf property investment rules: 2026 evidence report for Australian property investors as at 24 June 2026. It uses ATO SMSF investment restriction guidance, ATO SMSF investment strategy and trustee obligation guidance, ATO LRBA guidance, ATO SMSF statistics for March 2026, ATO super rates and thresholds, ATO valuation and compliance guidance, Moneysmart SMSFs and property guidance, RBA cash-rate data, ABS Lending Indicators, and the 23 June 2026 Prime Minister announcement on future residential property LRBAs.

As at 24 June 2026, SMSF property is primarily a trustee-governance and compliance decision. The defensible workflow is to test sole purpose, related-party status, business real property status, LRBA rules, investment strategy, liquidity, valuation evidence, arm-length terms, tax treatment, adviser licensing, and the June 2026 policy-change signal before any contract, loan, lease, or related-party document is signed.

Simple explanation

SMSF property is not just a property choice. The fund trustee must first prove the property fits the retirement purpose, avoids related-party benefit, can be paid for safely, and can be audited with clear records.

Figures

Figure 1 RBA cash-rate target, selected decisions The selected RBA entries show why debt stress should be modelled directly in 2026.

Selected RBA target cash-rate entries from February 2025 to June 2026. This is not a forecast.

RBA Cash Rate Target, checked 24 June 2026

Figure 2 SMSF sector scale, March 2026 The SMSF sector is large enough that a property decision should be treated as trustee governance, not as an informal family investment.

SMSFs 672.8K

Number of self-managed super funds

Members 1.2M

Total members

ATO March 2026 quarterly statistical report highlights: 672,805 SMSFs, 1,239,977 members, and total estimated assets of $1.06 trillion.

Figure 3 SMSF asset scale, March 2026 The fund balance at risk can be large, so property rules should be tested before contract, loan, or lease documents are signed.

Estimated assets $1,060,000,000,000

Total SMSF assets

Approx. property share $175,000,000,000

17.5% of $1 trillion, indicative only

ATO March 2026 highlights report total estimated SMSF assets of $1.06 trillion. This is sector data, not a suitability claim.

Figure 4 Selected SMSF asset exposures Property is a material SMSF exposure, but it should be compared with liquid assets and concentration risk.

Listed shares 26%

ATO March 2026

Cash and term deposits 16%

ATO March 2026

Property 17.50%

Moneysmart, Dec 2025

ATO March 2026 highlights list listed shares at 26% and cash and term deposits at 16%. Moneysmart reports around 17.5% in residential and commercial property at 31 December 2025.

Figure 5 SMSF member profile, March 2026 The member profile matters because property liquidity can become a pension, death benefit, insurance, or exit issue.

Male members 53%

ATO March 2026

Female members 47%

ATO March 2026

Aged 45+ 85%

ATO March 2026

ATO March 2026 highlights report 53% male members, 47% female members, and 85% of members aged 45 years or older.

Figure 6 ATO LRBA safe harbour interest rates, 2025-26 Related-party LRBA debt should be tested against current ATO safe harbour settings and actual lender terms.

Real property 8.95%

2025-26 safe harbour rate

Listed shares or units 10.95%

2025-26 safe harbour rate

ATO other super rates and thresholds list 2025-26 safe harbour interest rates of 8.95% for real property and 10.95% for listed shares or units.

Figure 7 Selected SMSF rule thresholds Some rule gates are numerical. They should be modelled as hard checks, not as preferences.

In-house assets 5

Percent of fund assets

Short borrowing cap 10

Percent of fund assets

Short borrowing term 90

Maximum days

ATO guidance identifies a 5% in-house asset limit, 10% short-term borrowing cap for specific exceptions, and 90-day maximum term for those borrowing exceptions.

Figure 8 LRBA asset rule checks An LRBA is not a normal mortgage. The asset, holding trust, use of borrowed money, and alteration plan all need separate checks.

Single asset 1

Required gate

Existing fund asset 0

Do not place into LRBA

Major alteration 0

Not before loan repaid

Rule gates only: the LRBA should be tied to a single acquirable asset or permitted identical collection, not an existing fund asset, and major alterations are not allowed until the loan is repaid.

Figure 9 Fixed SMSF cost checks Property yield should be tested after recurring fund costs, property costs, audit costs, loan costs, and the annual supervisory levy.

ATO levy $259

Annual supervisory levy

Cost categories $7

Advice, setup, audit, accounting, property, loan, insurance

ATO lists the SMSF supervisory levy at $259. Moneysmart lists advice, setup, audit, accounting, property, loan, insurance, and wind-up costs as SMSF property costs to model.

Figure 10 CGT discount rates by owner type Tax treatment differs by owner. An SMSF property model should not use the individual 50% discount by default.

Resident individual 50%

If eligibility tests are met

Complying SMSF 33.33%

Complying super fund discount

Company 0%

No CGT discount

ATO CGT discount guidance states 50% for eligible Australian resident individuals and trusts, 33.33% for complying super funds, and no CGT discount for companies.

Figure 11 ABS dwelling lending, March Quarter 2026 The latest checked ABS lending release shows the scale of owner occupier and investor commitments.

Total dwellings 139,794

Quarterly change: -6.2%

Owner occupiers 82,453

Quarterly change: -6.9%

Investors 57,342

Quarterly change: -5.3%

First home buyers 30,241

Quarterly change: -4.3%

Number of new loan commitments for dwellings in March Quarter 2026.

1. Scope and Method

This section explains the source base and the limits of the report.

This report is limited to Australian property, lending, tax, and retirement planning material checked on 24 June 2026. It states general decision rules only. It does not calculate a personal advice outcome.

Official and public sources are used for rule statements and current data. Reddit, forums, and search themes are used only to identify common questions. They are not used as proof of law, tax treatment, or market fact.

References: [1][2][3][4][5][6][7][8][9][10][11][12][13][14][15][16][17][18][19][20][21][22][23]

Evidence type	Use in this report	Limit	Refs
Official guidance	ATO SMSF investment restriction guidance, ATO SMSF investment strategy and trustee obligation guidance, ATO LRBA guidance, ATO SMSF statistics for March 2026, ATO super rates and thresholds, ATO valuation and compliance guidance, Moneysmart SMSFs and property guidance, RBA cash-rate data, ABS Lending Indicators, and the 23 June 2026 Prime Minister announcement on future residential property LRBAs	Used for rule statements, definitions, and current settings.	[1][2][3][4][5][6][7][8][9][10][11][12][13][14][15][16][17][18][19][20][21][22][23]
Market and statistical data	RBA, ABS, APRA, Services Australia, and state revenue pages are used where relevant.	Used as current context, not as a forecast.	[1][2][3][4][5][6][7][8][9][10][11][12][13][14][15][16][17][18][19][20][21][22][23]
Forum and search themes	Used to find common investor questions and confusing terms.	Not used as factual authority.

Table 1. Evidence standard. The report separates verified source facts from question discovery and illustrative modelling.

2. Evidence Snapshot

The evidence is read conservatively. A claim is included only when it can be linked to a checked source or is clearly labelled as an illustrative modelling step.

References: [1][2][3][4][5][6][7][8][9][10][11][12][13][14][15][16][17][18][19][20][21][22][23]

Topic	Checked position	Model action	Refs
Sector scale	ATO March 2026 highlights report 672,805 SMSFs, 1,239,977 members, and total estimated assets of $1.06 trillion.	Treat the page as a governance report. Sector scale is context, not evidence that SMSF property suits a member.	[15]
Property exposure	Moneysmart reports that around 17.5% of SMSF assets were held in residential and commercial property at 31 December 2025.	Compare property concentration with liquid assets and the member retirement timetable.	[18]
Sole purpose	Moneysmart states SMSF property must meet the sole purpose test of solely providing retirement benefits.	Reject any purchase where the real benefit is current housing, family help, business rescue, or private use.	[18][1]
Present-day benefit	ATO guidance states no one associated with the SMSF should get a present-day benefit from investments.	Document the retirement purpose and remove private-use arrangements before proceeding.	[1]
Related-party definition	ATO guidance defines related parties broadly, including members, relatives, associates, controlled entities, employer sponsors, and their associates.	Build a related-party map before discussing purchase, lease, loan, or guarantee terms.	[1]
Loans to members	ATO guidance says an SMSF must not lend money or provide financial assistance to members or their related parties.	Exclude member loans, family assistance, loan guarantees, and informal cash support from the model.	[1]
Related-party acquisitions	ATO guidance restricts acquiring assets from related parties unless a listed exception applies and market value is used.	Do not sign a related-party transfer until the asset class and exception are checked in writing.	[1][11]
Residential property use	Moneysmart says SMSF residential property must not be lived in or rented by a member or related party.	Reject family occupancy and related-party residential leases, even where market rent is offered.	[18][1]
Business premises	Moneysmart states business premises can be leased to a fund member under specific rules and at market rates.	Classify the asset as business real property before relying on a related-party business lease.	[18][1]
In-house assets	ATO guidance includes in-house asset restrictions and a 5% market-value limit for SMSF total assets.	Run the 5% test using current market values, not original cost or informal estimates.	[1][11]
Investment strategy	ATO investment-strategy guidance requires consideration of risk and likely return, diversification, liquidity, cash-flow needs, and insurance.	Record why a single property does not leave the fund over-concentrated or short of cash.	[2][3]
Annual market value	ATO trustee guidance requires SMSF assets to be valued at market value each year for accounts, statements, and the annual return.	Store objective valuation support each year, especially for related-party or commercial property.	[3][11]
Valuation evidence	ATO valuation guidance says valuations should be based on objective and supportable data, and the auditor does not value the asset for the fund.	Keep independent valuation, comparable sales, lease evidence, and trustee minutes in the audit file.	[11]
SMSF property costs	Moneysmart lists advice, setup, legal, audit, accounting, property, loan, insurance, and wind-up costs for SMSF property.	Model property yield after fund-level and property-level costs, not before them.	[18][17]
Supervisory levy	ATO guidance lists the SMSF supervisory levy at $259 and states SMSFs pay it annually.	Include fixed fund costs when comparing an SMSF property to simpler super alternatives.	[17]
LRBA structure	ATO LRBA guidance describes an arrangement where the SMSF borrows to acquire an asset held in a separate trust, with lender rights limited to that asset.	Check the bare trust, loan, title, beneficial interest, and limited recourse clauses before contract exchange.	[5][6]
Single acquirable asset	ATO and Moneysmart guidance frame LRBA borrowing around a single acquirable asset or permitted identical asset collection.	Do not use one LRBA model for mixed assets unless the single-asset rule has been advised on.	[7][18]
Existing fund assets	ATO LRBA asset guidance says an SMSF trustee is not allowed to put an existing fund asset into an LRBA.	Treat an LRBA as a new-acquisition structure, not a way to refinance an existing SMSF property into a bare trust.	[8]
Major alterations	Moneysmart warns that major alterations cannot be made to the property until the LRBA loan is repaid.	Separate repair, maintenance, improvement, and major alteration budgets before relying on rent uplift.	[18][8]
LRBA interest settings	ATO 2025-26 safe harbour rates are 8.95% for real property and 10.95% for listed shares or units.	Use current rates as a related-party loan reasonableness check and run a higher-rate stress case.	[10][9]
Short-term borrowing exceptions	ATO borrowing guidance allows limited short-term borrowing for specific purposes, including 90-day and 10% asset-value limits.	Do not treat short-term exceptions as a general working-capital facility.	[4]
Tax losses	Moneysmart notes that tax losses from SMSF property cannot offset income outside the SMSF.	Do not compare negative gearing inside an SMSF with personal negative gearing without a tax-side table.	[18][16]
CGT discount	ATO CGT discount guidance gives complying super funds a 33.33% discount, not the 50% individual discount.	Use the SMSF owner type in the sale model before estimating after-tax proceeds.	[20]
Advice licensing and conflicts	Moneysmart says anyone giving SMSF advice must hold an AFS licence or be authorised by an AFS licensee, and warns about referral fees, commissions, and property sales pressure.	Record adviser licence checks and reject advice that is mainly a property sale process.	[18]
Compliance consequences	ATO non-compliance guidance describes education, rectification, penalties, trustee disqualification, prosecution, and making a fund non-complying as possible actions.	Make breach consequences visible in the decision file before a trustee treats the issue as technical only.	[12][1]

Table 2. Checked positions. Each row turns a source point into a modelling action.

3. Current Trends and Hot Topics

This section records issues that are current enough to change a buyer workflow, while avoiding forecasts.

A trend is included only when it changes a document check, cash buffer, timing assumption, or adviser question.

References: [1][2][3][4][5][6][7][8][9][10][11][12][13][14][15][16][17][18][19][20][21][22][23]

Current issue	Observed position	Report action	Refs
June 2026 residential LRBA announcement	On 23 June 2026, the Prime Minister announced government support for an amendment to ban future LRBAs for residential property by superannuation funds.	Treat future residential SMSF borrowing as a live law-change risk and check final legislation, commencement, and transition rules before action.	[23]
Forum confusion about the ban	Reddit and forum discussion is clustering around whether residential SMSF property itself is banned, or only future residential LRBAs are affected.	Write the file question as: ownership, borrowing, related-party use, and timing are separate tests.	[23][18]
Related-party residential transfers	Online questions commonly ask whether a member can transfer a residential property into the SMSF or rent it back to family.	Use ATO related-party acquisition rules and Moneysmart residential-use rules as the first stop tests.	[1][18]
Business real property claims	Commercial and mixed-use properties are often described online as business premises, but the rule outcome depends on the asset and lease facts.	Require a business real property memo, market rent evidence, and lease file before relying on the exception.	[1][18][11]
LRBA loan pricing	Investor discussion often focuses on LRBA rates, lower LVRs, and stricter lender terms.	Use actual lender quotes and ATO safe harbour rates, then test vacancy, rate rise, and contribution-interruption cases.	[10][9][21]
Bare trust sequencing	Forum questions regularly raise contract name, bare trust timing, and double-duty concerns.	Do not sign until the SMSF trustee, holding trust, lender, conveyancer, and state duty adviser agree on sequence.	[6][7]
Renovation plans	Renovation discussions can ignore the LRBA rule difference between maintenance, repairs, improvements, and major alterations.	Create a works schedule before loan approval and classify each planned item before relying on post-renovation value.	[18][8]
Retirement liquidity	The ATO requires investment strategies to consider liquidity and cash-flow needs, while Moneysmart warns property can force sale when large withdrawals are required.	Stress pension payments, expenses, vacancy, death benefits, and member exits before purchase.	[2][18]
Property spruiker pressure	Moneysmart warns about property developers and sales tactics such as pressure, incentives, and referral conflicts.	Separate the advice file from the sales file and verify AFS licensing before relying on recommendations.	[18]
Friendly valuations and leases	ATO valuation guidance requires objective and supportable data, and related-party transactions should reflect market value.	Use independent rent and valuation support when a related party is anywhere near the transaction.	[11][14]
Non-arm-length related-party loans	ATO scheme material identifies related-party lending arrangements not consistent with genuine arm-length dealing as a current SMSF scheme theme.	Benchmark rate, term, security, repayments, and enforcement rights against ATO material before execution.	[13][9]
Tax comparison errors	Online comparisons often mix personal negative gearing and SMSF tax treatment.	Separate personal, company, trust, and SMSF owner types before comparing cash flow or CGT outcomes.	[18][16][20]
Sector size as persuasion	The ATO statistics show SMSFs are large, but they do not show that property or borrowing is suitable for a specific member.	Use sector statistics only as context and keep the suitability test specific to the fund.	[15][2]
Higher-rate lending environment	RBA cash-rate and ABS lending data show borrowing conditions remain material to investor decisions in 2026.	Place SMSF borrowing beside current rate and lending context, without turning that context into a forecast.	[21][22]

Table 3. Current issues to check. These rows identify live policy and settlement issues, not predictions.

4. Stress Tests

A useful report shows what can go wrong before it recommends a next step.

The stress tests below are deliberately simple. They are designed to stop a single attractive number, such as a low rate, tax deduction, or high rent estimate, from carrying the whole decision.

Stress test	Question answered	Conservative action	Refs
Member lives in the property	What if a member or relative uses the SMSF residential property as a home, holiday place, or temporary accommodation?	Reject the arrangement and obtain specialist SMSF advice before any use occurs.	[18][1]
Related party rents residential property	What if a related party offers market rent for an SMSF residential property?	Treat market rent as insufficient by itself. Related-party residential rental remains a stop sign.	[18][1]
Residential property acquired from member	What if the fund buys a member-owned residential investment property at an independent valuation?	Do not proceed unless a written exception clearly applies. A valuation does not create an exception.	[1][11]
Business real property is overstated	What if the property is partly private, mixed use, vacant, or not clearly business real property?	Get the asset classified before using the business real property exception or a related-party lease.	[1][18]
In-house asset breach	What if related-party assets rise above 5% after a valuation change?	Model the limit using current market values and document any disposal or rectification plan.	[1][11]
Vacancy while geared	What if the property is vacant while the LRBA still requires repayments and fund costs continue?	Hold a cash buffer and test repayment coverage without new concessional contributions.	[18][2]
Contribution interruption	What if a member loses work, becomes ill, is injured, or dies and expected contributions stop?	Stress repayments and insurance needs using zero contribution support for a defined period.	[18][2]
Pension or death benefit liquidity	What if the fund must pay pensions, expenses, or a death benefit and the property cannot be sold quickly?	Test liquidity before purchase and keep a forced-sale scenario in the trustee file.	[18][3]
LRBA documents are wrong	What if the bare trust, contract name, lender documents, or beneficial-interest wording is wrong?	Pause before exchange. Moneysmart warns arrangements can be hard to cancel if documents are set up incorrectly.	[18][6]
Borrowed money funds major works	What if the model assumes borrowed money can fund a major alteration before the LRBA is repaid?	Remove the assumption unless advice confirms the work is allowed under LRBA asset rules.	[18][8]
Related-party loan too soft	What if a related-party lender offers no repayments, weak security, low rates, or informal enforcement?	Reprice and redraft to arm-length terms or reject the loan structure.	[9][13]
Weak valuation evidence	What if the valuation is old, unsupported, or based on a friendly related-party estimate?	Use objective support, independent valuation where needed, and clear trustee minutes.	[11][14]
Advice is really sales	What if the SMSF structure is recommended by a property seller, developer, or referrer paid by the sale?	Check AFS licensing, conflicts, commissions, and whether the advice considered non-property options.	[18]
Future residential LRBA law changes	What if final legislation, commencement, or transition rules change before the SMSF signs or settles?	Check final law close to the decision date and do not rely on announcement summaries alone.	[23]
Fund becomes non-complying	What if a breach is serious enough that the ATO considers making the SMSF non-complying?	Escalate immediately. The ATO says non-complying status has significant financial impact.	[12]

Table 4. Stress-test checklist. Run these tests before relying on the base case.

5. Portfolio Workflow

The workflow keeps tax, debt, cash flow, and exit risk in the same file.

The same workflow should be repeated before acquisition, refinance, renovation, sale, or retirement planning. This keeps the report predictable across the full portfolio.

Step	Do this	Evidence to keep	Refs
Trustee rule memo	Write a short memo covering sole purpose, present-day benefit, related parties, asset acquisition, lease terms, and borrowing.	Keep the memo with trustee minutes before contract or loan approval.	[1][3]
Related-party map	List members, relatives, business partners, controlled entities, employer sponsors, tenants, lenders, vendors, and advisers.	Store the map and update it before each related-party transaction.	[1]
Property classification	Classify the asset as residential, commercial, business real property, mixed use, vacant land, or replacement asset.	Keep classification advice and do not rely on listing language alone.	[1][18]
Investment strategy fit	Update the investment strategy for risk, return, diversification, liquidity, cash flow, and insurance.	Keep the signed strategy, assumptions, and stress cases with the purchase file.	[2][3]
LRBA structure review	Review the holding trust, contract party, lender rights, beneficial interest, single-asset rule, and use of borrowed money.	Get SMSF legal and lending sign-off before exchange.	[6][7][8]
Loan and rate model	Model lender quotes, ATO safe harbour rates, repayment timing, vacancy, and contribution interruption.	Keep base, stress, and no-contribution cases in the trustee file.	[10][9][18]
Liquidity plan	Show how the fund pays costs, loan repayments, pensions, tax, insurance, audit fees, and possible death benefits.	Set a cash-buffer rule and review it annually.	[2][18]
Valuation and rent evidence	Obtain objective market-value support and market-rent support, especially for commercial or related-party arrangements.	Retain valuation notes, comparable evidence, lease terms, and trustee review records.	[11][14]
Cost ledger	List advice, setup, legal, audit, accounting, ATO levy, property costs, loan costs, insurance, and possible wind-up costs.	Compare after-cost retirement balance outcomes against a non-property super alternative.	[18][17]
Tax model	Model SMSF income, trapped tax losses, CGT discount rate, and sale timing separately from personal tax.	Use SMSF owner type and keep tax advice assumptions clearly labelled.	[16][20][18]
Advice file	Verify AFS licensing or authorisation for SMSF advice and record conflicts, referrals, and commissions.	Separate licensed advice from property marketing material.	[18]
Current-law watch	Check final law, commencement, and transition details for future residential property LRBAs after the 23 June 2026 announcement.	Re-check close to signing and settlement, not only at first enquiry.	[23]
Annual review	Review investment strategy, valuation, lease terms, liquidity, insurance, related parties, and compliance evidence each year.	Treat the SMSF property file as a live audit file, not a one-time purchase pack.	[3][2][11]

Table 5. Practical workflow. The rows are written as actions so the report can be turned into a model checklist.

6. Limits and Claim Map

The report supports analysis, not personal financial, tax, legal, or credit advice.

The safest reading is cautious. Use this report to structure questions, identify missing evidence, and prepare adviser conversations. Do not treat it as an approval, forecast, valuation, or tax ruling.

References: [1][2][3][4][5][6][7][8][9][10][11][12][13][14][15][16][17][18][19][20][21][22][23]

Claim	Evidence used	Status	Refs
SMSF property is compliance-first.	ATO and Moneysmart guidance place sole purpose, restrictions, related-party rules, trustee duties, and advice standards before investment appeal.	Supported as a governance claim.	[1][18][3]
Residential related-party use is a stop sign.	Moneysmart says SMSF residential property must not be lived in or rented by a member or related party.	Supported as a rule claim.	[18][1]
Business real property is not a casual label.	ATO and Moneysmart material support specific treatment for business premises, related-party acquisition exceptions, and market-value or market-rent evidence.	Supported with fact-specific limits.	[1][18][11]
An LRBA is not a normal mortgage.	ATO LRBA guidance uses separate trust, limited recourse, single-asset, and asset-use rules.	Supported as a structure claim.	[6][7][8]
SMSF property can reduce retirement outcomes.	Moneysmart lists material setup, ongoing, property, loan, insurance, and wind-up costs, and warns costs often come from super balances.	Supported as a cost-risk claim.	[18][17]
Liquidity is a retirement risk, not just a cash-flow detail.	ATO investment-strategy guidance requires liquidity and cash-flow consideration, and Moneysmart warns large withdrawals can force a property sale.	Supported as an investment-strategy claim.	[2][18]
The June 2026 LRBA announcement makes timing unstable.	The Prime Minister announced support for an amendment to ban future residential property LRBAs by superannuation funds.	Supported only as a policy-change signal until final law, commencement, and transition rules are checked.	[23]
Forum themes help identify questions, not answers.	The report uses Reddit and forum themes only to surface common confusion, then resolves rule claims through official sources.	Supported as a method statement.	[1][18]
Aggregate SMSF data does not prove suitability.	ATO sector statistics describe the SMSF population and asset scale, not the suitability of a specific property strategy.	Supported as an interpretation limit.	[15][2]

Table 6. Claim and evidence map. Major claims are mapped to evidence so weak claims stay visible.

References

[1] ATO: What are the SMSF investment restrictions? Checked 24 June 2026
[2] ATO: Create your SMSF investment strategy Checked 24 June 2026
[3] ATO: Your obligations as an SMSF trustee Checked 24 June 2026
[4] ATO: SMSF borrowing restrictions Checked 24 June 2026
[5] ATO: Limited recourse borrowing arrangements Checked 24 June 2026
[6] ATO: About LRBAs Checked 24 June 2026
[7] ATO: Rules for entering an LRBA Checked 24 June 2026
[8] ATO: Rules on assets under LRBA Checked 24 June 2026
[9] ATO: Relationships with the LRBA lender Checked 24 June 2026
[10] ATO: Other super rates and thresholds Checked 24 June 2026
[11] ATO: Guide to valuing SMSF assets Checked 24 June 2026
[12] ATO: Our SMSF non-compliance actions Checked 24 June 2026
[13] ATO: Schemes targeting SMSFs Checked 24 June 2026
[14] ATO: Before investing, understand your SMSF obligations Checked 24 June 2026
[15] ATO: Highlights, SMSF quarterly statistical report March 2026 Checked 24 June 2026
[16] ATO: How SMSFs are taxed Checked 24 June 2026
[17] ATO: SMSF supervisory levy Checked 24 June 2026
[18] Moneysmart: SMSFs and property Checked 24 June 2026
[19] Moneysmart: Buying an investment property Checked 24 June 2026
[20] ATO: CGT discount Checked 24 June 2026
[21] RBA: Cash Rate Target Checked 24 June 2026
[22] ABS: Lending Indicators, March Quarter 2026 Checked 24 June 2026
[23] Prime Minister: Government another step closer to delivering tax reforms Checked 24 June 2026

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Abstract

Figures

1. Scope and Method

2. Evidence Snapshot

3. Current Trends and Hot Topics

4. Stress Tests

5. Portfolio Workflow

6. Limits and Claim Map

References

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