An SMSF can invest in property development if trustees ensure
the investment complies with the rules. And, there are a lot of rules. A key is the sole purpose test. Trustees need to ensure the fund is
maintained to provide benefits for retirement, ill health or death. Breaches of this fundamental tenet are serious and include the loss of
the fund’s concessional tax treatment and civil and criminal penalties.
By its nature property development is high risk and fund trustees need to ensure that the SMSF is not simply a handy
cash-cow for a pipe dream, particularly when the developers are related parties.
There are multiple ways an SMSF can invest in property development if the investment strategy of the fund allows:
An SMSF can purchase land from an unrelated party and develop the property in its own right. Common issues that often arise include:
If your SMSF is not undertaking a property development project in its own right, there are a few ways for an SMSF to invest in property
development projects:
We provide strategic business and tax advisory, underpinned by our expertise in financial planning to ensure we develop financial structures that are smart and well considered.
Since the beginning of 2025, 62 per cent of occupiers leasing more than 1,000 square metres have either expanded or maintained their footprint.
Darwin's commercial property sector is strengthening with rising rents.
| SMART Business Solutions is pleased to announce the appointment of Josh Underhill as Partner, recognising his outstanding contribution to the firm and the clients he supports every day. |
Smart Business Solutions is proud to announce that Ryan Smit, an accounting student at RMIT University and Assistant Accountant at SMART Business Solutions, has been named Accounting Student of the Year, recognised for his forward-thinking approach to the profession and his commitment to integrating AI, intelligent workflows and technology into modern accounting practice.
For many business owners, superannuation is something that gets attention in June — when tax planning comes into focus. But the real opportunity lies in planning your super contributions at the start of the financial year, not the end.
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On 26 June 2026, the Federal Government passed a significant change to how Self-Managed Super Funds (SMSFs) can invest in residential property. New Limited Recourse Borrowing Arrangements (LRBAs) to purchase residential property inside an SMSF will be banned from approximately 10 August 2026 — 45 days after Royal Assent.
Grant Hackett joins Shannon Smit to share what it takes to perform at the highest level - from Olympic success to leading an ASX-listed business. This episode unpacks the mindset, discipline and leadership habits that drive long-term success, including key lessons on consistency, blind spots and building sustainable high performance.
The First Home Guarantee allows eligible buyers to purchase with a 5 per cent deposit without paying Lenders Mortgage Insurance.
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How a business crosses the 30 June line matters more than many owners realise
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Commercial property investors are increasingly focused on asset quality over broad sector performance.
AI-Enhanced Automation for Accounting and Finance Professionals: Leveraging ChatGPT, Copilot & Claude for Innovation and
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Join SkyBots’ 2-day Workshop in MELBOURNE with automation expert Daryl Aw to revolutionise your workflow using cutting-edge
Agentic AI tools including Chat GPT, Claude, CoPilot and Gemini. This workshop is built for accountants,
bookkeepers, finance teams, and business owners who want to move beyond basic prompts and turn AI into a reliable, ethical, and practical
system for everyday work.
AI-Enhanced Automation for Accounting and Finance Professionals: Leveraging ChatGPT, Copilot & Claude for Innovation and
Productivity.
Join SkyBots’ 2-day Workshop in BRISBANE with automation expert Daryl Aw to revolutionise your workflow using cutting-edge Agentic
AI tools including Chat GPT, Claude, CoPilot and Gemini. This workshop is built for accountants, bookkeepers, finance teams,
and business owners who want to move beyond basic prompts and turn AI into a reliable, ethical, and practical system for everyday work.
A caravan loan can make the upfront cost manageable, but it’s the ongoing expenses that can catch first-time owners off guard.
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| The Fair Work Commission (FWC) has handed down its 2026 Annual Wage Review, and the numbers are in. From 1 July 2026, the national minimum wage will rise by 5.97%, and modern award minimum rates will increase by 4.75%. |
The luxury residential sector is experiencing uneven performance across Australia's major cities.
WEBINAR // 28 May, 2026 - 12:30 - 1:15pm
From 1 July 2026, Australian employers must pay super on payday - not quarterly. Join us on Wednesday 28 May for a practical 45-minute briefing on what Payday Super actually requires, where the risks are for small businesses, and the steps you can take right now.
Can’t make it live? Register anyway - all registrations will receive access to the recording to your inbox.
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Australian farmland prices are expected to continue their modest growth trajectory in 2026, with the median price per hectare forecast to increase by two per cent.
Lunch & Learn Workshop // 22 May, 2026 - 12:00 - 1:30pm
$35pp includes lunch
This session is designed to change that. Pricing, Profit &
Your Ideal Client
is a practical workshop that helps you understand where your
profit really comes from,
how pricing decisions affect margins, and why working with clients that align with your business makes a measurable difference to both
profit and cashflow.
Buy now, pay later can be cost-effective if you pay on time.
Institutional capital is flowing back into Australian commercial property as market fundamentals strengthen, with experienced investors moving ahead of broader market confidence.
Now's the time to review what strategies you can use to minimise your tax before 30 June.
Making strategic investments in new assets before EOFY can position your business for growth in the year ahead.
The Federal Budget, delivered on the night of May 12 2026, was one of the most significant in years. We know you will have questions — and we have put together this document to answer the ones we are hearing most.
The 2026–27 Federal Budget brings major changes to CGT, negative gearing, trusts and super. Find out what it means for you and your business.
This established production business was growing. A diverse team crossing over from admin, trades and operations. The team were all getting on with it, but with no real structure in place, the cracks were starting to show.
Like a lot of growing businesses, revenue looked strong on paper, but timing was the issue. Jobs didn’t always start when expected, expenses were creeping up, and there was no clear visibility on when cash would be coming in versus going out.
This client was a solid, established manufacturing business selling both wholesale and direct to retail customers. They knew their numbers mattered, but their engagement and active management was inconsistent and the lack of rhythm and accountability, impacted their bottom line and decision making.
The ATO has released Draft Practical Compliance Guideline PCG 2026/D2, and it’s very clear where they’re focusing next, property development structures, particularly where land ownership and development activities are split.
New equipment is essential to growth. Whether it’s machinery, vehicles, or specialised technology, the right assets could improve efficiency, increase production, and help secure larger contracts.
What if time wasn’t your biggest constraint – but your biggest opportunity? In this episode of The Accountant That Builds Podcast, we are joined by Kate Christie, internationally recognised time management expert, keynote speaker, and bestselling author. Kate has spent more than two decades helping business owners, leaders and teams take control of their time, energy and priorities.
What does it really take to stop discounting yourself and start charging what you’re truly worth? In this episode of the The Accountant That Builds Podcast, host Shannon Smit sits down with Andrew Griffiths, Australia’s #1 small business author and one of the most respected voices in business and personal growth.
Cash flow is the lifeblood of any business. Even when sales are strong and invoices are being issued regularly, delayed payments could create bottlenecks that make it difficult to cover everyday expenses.
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Industrial property delivered total returns of 8.6 per cent in December 2025, with capital growth of 4.1 per cent, the strongest of any major asset class.
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Before applying for a caravan loan, it’s important to understand what you could comfortably afford.
Tax planning is more than just a financial necessity—it's a strategic advantage for businesses of all sizes. By proactively managing your tax strategy, you can significantly reduce your liabilities, enhance cash flow, and ensure full compliance with ever-evolving tax regulations.
A sudden repair bill could feel overwhelming, especially if it arrives at the wrong time financially.
An open home provides a valuable opportunity to observe not just the property itself, but also the surrounding area.
Managing your personal expenses in the face of the rising cost of living. We run through a live demo of our detailed 12-month personal budget worksheet so you know how you can effectively use this tool yourself.
Many first home buyers focus primarily on the purchase price of a property and the size of their loan repayments.
For many business owners, superannuation is something that gets attention in June — when tax planning comes into focus. But the real opportunity lies in planning your super contributions at the start of the financial year, not the end.
The new financial year has officially clicked over – and with it comes the trio of mid-year obligations every employer needs on the radar: Single Touch Payroll (STP) finalisation, WorkCover declarations, and Payroll Tax annual reconciliation.
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