Good answer moondoong. There are a few complexities and it does need specialist advice.
Basically, 'Business Real Property' is excluded from some arms-length aspects, but not all (that's a rough answer, but enough for here) so can be owned by SMSF and leased back by a member / their entity so long as complies with requirements after that (as well as getting it into fund the right way!!!).
Hope this helps.
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