SMSF Concessional Duty Applications for Related Party Property Transfers

Residents of NSW, Western Australia and Victoria have the opportunity to transfer business real property they hold in their personal name into their self managed super fund and pay little or no state duty on the transfer. Some States require the fund to purchase the property, which it can do by borrowing if it wishes. In NSW it can be purchased by the fund (with or without a loan) or transferred as an in-specie contribution or partly purchased and partly contributed.