Understand how the ATO applies the rules in practice — and avoid the common mistakes that lead to compliance breaches.

Business real property is one of the most valuable — and most misunderstood — areas within SMSFs. While it creates unique opportunities to transact with related parties, the rules under SMSFR 2009/1 are strict, highly technical, and often misapplied in practice. This webinar breaks down what the ATO is really looking for, using practical examples to help you identify what qualifies, what doesn’t, and where advisers and trustees commonly get caught out.

We’ll cover:

• What qualifies as business real property under SMSFR 2009/1 — and what doesn’t
• The “wholly and exclusively” test explained simply
• When related party transactions are actually allowed
• Mixed-use and borderline scenarios (residential, primary production, vacant land)
• Property investment vs carrying on a business — critical differences
• Common traps, ATO risk areas, and how to stay compliant

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