SMSF – Related Party Transactions

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      Lesson summary:

      The rules surrounding transactions between Self-Managed Super Funds (SMSF) and related parties ensure that funds are solely used to provide super benefits to members. SMSFs cannot provide immediate benefits to members or their relatives, loan money or provide financial assistance, or sell assets to related parties without market value or commercial terms. In-house assets and collectable assets have restrictions on their use with related parties, and SMSFs are generally not allowed to acquire assets from related parties. Trustees are advised to avoid related party transactions and seek professional advice if unsure about what is allowed.

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