SMSF - Investment Rules and Restrictions

Links to rules and restrictions that are relevant to SMSF investments such as: in-house assets, acquisition of assets from related parties, borrowings, investments to be at arms length, collectables, lending and providing financial assistance to members, separation of assets, sole purpose test and valuation of assets. These links will help you to answer the question: What rules and restrictions do you need to know to be able to manage the investments of your SMSF?


Investment strategy

In-house Assets

Acquisition of assets from Related Parties

Borrowing by Superannuation Entities / Charge over Assets

Investments to be at Arms Length



Lending and Providing Financial Assistance to members

The Sole Purpose Test

Valuation of Assets