In specie Transfers of Assets

These will be accepted as a contribution.  The amount of the contribution will be the market value of the asset as at the date of transfer.

If the fund buys an asset from a member (it being assumed that the transaction is within an exception to the related party assets rule) for less than market value, the excess over the sale price will be treated as a contribution by the member.

The contribution will be received when legal or beneficial ownership of the asset is first obtained by the super fund.