Using your self-managed superannuation fund (SMSF) to invest in commercial property may seem attractive given the current low interest rates, volatile stock markets and low yields from residential properties. 然而, we recommend considering these pros and cons first.
有好房子和合适的租客, 拥有一间办公室, factory or shop can provide a strong investment return within your superannuation portfolio. 然而, commercial property is an investment that must be carefully considered in line with your circumstances, 风险偏好和整体资产配置.
拥有自己的营业场所
It is possible to own your business premises through your SMSF and lease it back to your business. This can be an effective way to grow your SMSF with the business paying rent for use of the premises to the SMSF, 而不是第三方房东. This rent would continue to be a business deduction. 然而 there are some strict requirements with this strategy, the key ones being:
- The business must pay an arm’s-length rate of rent, so it can’t be too high or too low
- There must be a written rent agreement between the business and the SMSF
- The premises must be mainly used for business purposes
- The business must continue to pay the rent on a consistent basis.
潜在的风险
有商业地产, specific risks include time it can take to find a tenant, or retaining a tenant in tough business conditions, and the time required to sell the property, 特别是在急需资金的情况下.
税收的好处
There can be significant tax savings investing with an SMSF compared to holding the property in a company (taxed at 30%), 投资信托公司, or personal name where you are taxed at your individual marginal rates.
For superannuation funds in accumulation phase, rental income is taxed at 15% while capital gains tax is 10% (provided the property is held for more than 12 months). 在养老金阶段, no tax is paid on the rental income or any potential capital gain on the property (subject to the proposed new $1.退休金上限600万).
其他问题
- 取得财产
The trust deed and investment strategy of the superannuation fund must allow the trustees to purchase this asset type. If the business property is being purchased from a related party, you need to ensure that the property is purchased at market value. - 销售税合规
Dealing in commercial property often requires GST registration and ongoing compliance in addition to the usual SMSF ongoing compliance. - 借钱购买房产
An SMSF may borrow under a limited recourse borrowing arrangement to purchase a property. The structure is complex and more costly to implement, so you should obtain professional assistance before considering this path to understand the short and long term financial implications, including the degree of gearing and whether it is appropriate for your circumstances. - 共同拥有财产
There are various options with using your SMSF to own propert jointly with related or unrelated parties. 比如直接收购, the superannuation rules are strict in relation to this structure, so professional advice is recommended to ensure compliance.
这种投资类型适合你吗?
Self-managed super and property can be beneficial in the right circumstances and if it is setup correctly at the outset.
Accru has substantial experience with self-managed superannuation and can assist with strategies and compliance. If you would like more clarification about investing in a commercial property in a self-managed superannuation fund, 澳门赌场官网你当地的Accru顾问.
"