Acquisitions and disposals of certain assets by SMSFs and related parties

This consultation process has now been completed. Submissions available
Date
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Consultation Type
Exposure Draft

Key Documents

The Government has released for public consultation an exposure draft of legislation relating to acquisitions and disposals of certain assets between self managed superannuation funds (SMSFs) and related parties as well as the accompanying explanatory material.

This measure will implement the Government's Stronger Super reforms relating to acquisitions and disposals of certain assets by SMSFs and related parties. The superannuation law will be amended so that acquisitions and disposals of assets between related parties and SMSFs must be conducted through an underlying market where one exists, or where one does not exist, must be supported by a valuation from a suitably qualified independent valuer.