Unlisted trusts are trusts that are not traded or purchased through an Australian stock exchange.
Did the SMSF own any units in an Australian unlisted trust?
No |
Leave B blank. Go to C. |
|---|---|
Yes |
Read on. |
Write at B the value (on 30 June 2015) of unlisted trust interests held by the SMSF, that were registered or located in Australia.
If the SMSF is complying and received a share of net income from the trust that is non-arm's-length income, you must also include the distributions in Section B at U2 Net non-arm's-length trust distributions.
Do not include at B the value of units in unlisted trusts that are held on trust under a limited recourse borrowing arrangement (include the value of these at J6 Other in 15b).