Correct, related party transactions are forbidden. Unlisted...

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    Correct, related party transactions are forbidden. Unlisted private company shares are forbidden.
    The only exceptions are listed shares as you point out and commercial property, residential property is banned. To transfer commercial property as in your own property into your SMSF is allowed. A valuation from 2 sources must be obtained and the Capital Gains tax if any must be paid. The stamp duty must also be paid. Usually no GST to be paid as it becomes a transaction where it becomes zero.
    The main benefit is that the Company can claim the cost of renting the commercial property and the SMSF pays just 15% tax during the accumulation stage and then nothing in the pension stage.

    https://www.ato.gov.au/Super/Self-m...tments/Acquiring-assets-from-related-parties/
    Last edited by rocket973: 14/04/20
 
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