SMSF Property

Tax depreciation and CGT records for SMSF-held investment properties.

11 expert articles in this category, written by Koste's Chartered Quantity Surveyors.

Can SMSFs still borrow to buy commercial property?

Current reporting indicates commercial property borrowing is not the primary target of the SMSF residential borrowing ban. However, SMSF rul…

Yes — SMSF trustees have an obligation to adequately insure fund assets, and an insurance replacement cost report from a quantity surveyor e…

Yes — an SMSF that owns commercial property can claim the same Division 43 capital works and Division 40 plant and equipment depreciation as…

Yes, but there are significant restrictions if the property is under an LRBA — improvements that change the character of the asset are not p…

Refinancing an existing SMSF LRBA is currently permitted, but the proposed new rules create uncertainty about whether refinancing would affe…

An LRBA (Limited Recourse Borrowing Arrangement) is the specific legal structure that allows a self-managed super fund to borrow money to pu…

Existing SMSF Limited Recourse Borrowing Arrangements for residential property are grandfathered under the legislated 2026 reform package — …

Yes — this is one of the most popular SMSF strategies. Your SMSF can purchase commercial property and lease it back to your business at mark…

Yes — purchasing residential property with cash directly from your SMSF is always permitted and is unaffected by the proposed borrowing rest…

Yes — your SMSF can still purchase residential property using the fund's own cash. The legislated changes relate to new SMSF borrowing for r…

An SMSF can run a rental property at a net loss, but SMSF losses are quarantined within the fund and cannot be offset against your personal …

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