Tax with Max: In-house asset rules

The 5% rule for in-house assets, purchasing family assets and maximising super contributions with franking credits.

Summary: Where a trustee acquires property or shares at market valuation, except for some specific restrictions, they are not caught by the in-house asset rules.  In-house assets include a loan to, or an investment in, a related party of the fund; an investment in a related trust of the fund; and an asset of the fund that is leased to a related party.

Key take-out: Where a super fund has in-house assets their value cannot exceed 5 per cent of the total value of the fund. As all investments in a super fund must be shown at market value in-house assets must also be shown at market value.


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