In-house asset limit

Under the Superannuation Industry (Supervision) Act, superannuation fund trustees must not exceed invest more than 5% of fund assets in so-called in house-assets. In-house include loans or investments in a “related party” or “related trust” to a fund, and assets of the fund that are subject to leases with related parties. Related parties include members and their relatives, and employer sponsors of the funds. Exceptions to the 5% in-house asset rule include business real property. The exceptions are of particular interest to self-managed super funds.
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