Transfer business real property to Self-Managed Super Fund (SMSF)
We will help you transfer your business real property into your SMSF compliantly and cost-effectively.
Transferring your business premises into your SMSF can be one of the most tax-effective strategies available to a business owner, but only if the property meets the business real property definition, the transaction is structured correctly, and the tax and duty implications are properly managed. Getting even one element wrong can turn a compelling wealth-building strategy into an expensive compliance problem. We assess the full picture before any transaction proceeds, and manage every element of the transfer.
What is a business real property transfer to SMSF and why does it matter?
What is business real property for SMSF purposes?
Do I pay stamp duty when transferring property to my SMSF?
What are the CGT implications of transferring property to my SMSF?
Can I continue to use the property in my business after it is in the SMSF?
Your property is transferred into your SMSF compliantly, satisfying the business real property rules.
Your CGT and stamp duty position is managed correctly, with all available concessions identified.
Your business can continue to operate from the premises under a compliant commercial lease.
Could your business premises be working harder for your retirement?
Getting the property transfer wrong can be a costly mistake.
You own commercial property from which your business operates and you want to transfer it into your SMSF, but you are aware that the transaction involves CGT implications, potential stamp duty, related party rules, and a business real property test that must be satisfied, you need all of these managed correctly in a coordinated way.
- We will confirm your property meets the business real property definition.
- We will advise on CGT implications and available small business concessions.
- We will advise on stamp duty and any available exemptions.
- We will prepare transfer and SMSF acquisition documentation.
- We will prepare lease-back documentation if required.
Unlocking the super benefits of your business premises.
You own the property from which your business trades, an office, a factory, a warehouse, or rural land used in primary production. You have been advised that business owners in your position commonly transfer these properties into their SMSF and then lease them back, building wealth in a tax-effective structure while continuing to operate from the same premises. You want to understand whether this works for your specific property, what the tax and duty implications will be, and exactly what the process involves.
What's included in your business real property transfer service
- Confirmation that the property meets the business real property definition.
- Advice on CGT implications and small business concession eligibility.
- Advice on stamp duty and available exemptions.
- Transfer documentation and SMSF acquisition documentation.
- Lease documentation for lease-back arrangements.
- Trustee resolutions and compliance documentation.
What goes wrong when a property transfer is not planned properly?
The business real property rules exist precisely because transfers between related parties are otherwise prohibited for SMSFs. If your property does not meet the definition, the transfer will create an in-house asset that must be divested, with the fund exposed to a breach that may not be correctable without significant cost. The CGT consequences must be modelled before the transaction proceeds, because a transfer that triggers a large capital gain without an available concession can undermine the entire rationale for the strategy. And stamp duty treatment varies by state, an exemption available in one jurisdiction does not exist in another.
Here is how we manage your property transfer correctly.
Three steps to your property in your SMSF.
Assess and advise
We confirm that the property meets the business real property rules, advise on the CGT and duty implications, and identify any available concessions or exemptions.
Prepare and transfer
We prepare the transfer documentation, SMSF acquisition records, and trustee resolutions, and coordinate with your accountant to manage the tax position.
Document and operate
We prepare the lease-back documentation if required and ensure the fund's investment strategy and compliance records are updated to reflect the new asset.
Experienced SMSF lawyers ready to guide you.
We understand you want to know the cost, before we get started.
We will map out our process, from beginning to end, so you know what the journey will look like before you get started.
We will provide you with a clear and detailed Work Proposal covering each step along the way.
Our fair fees are all-inclusive. No hidden costs for telephone calls, emails, photocopying, couriers, or coffee.
Our great lawyer guarantee
We want to be part of your team over the long term. We achieve this by adhering to these core principles:
Take the time
We listen carefully to understand what you want to achieve. Then we thoroughly explain our advice and step you through the documents. You can be sure you know the full consequences.
Share our knowledge
We will pass on as much knowledge as we can, so you can make your own informed decisions. We want to make you truly independent.
Stick to our knitting
We only do what we're good at. You can be confident that we know what we're doing and don't pass on the cost of our learning.
Work as one team
Someone will always be available to answer your questions, or point you in the right direction. You will also benefit from a range of perspectives and experience.
Fair pricing
For advice and documents, we provide a fixed or capped quote so you don't take price risk. If you're in a dispute, we map out the process and costs so you know what to expect.
It's your show
We're not in this for our egos. We're in it for a front row seat to witness your success.
