• F Debt securities

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    Debt securities:

    • are typically financial securities which establish ownership and represent borrowings that must be repaid by the issuer
    • include negotiable instruments such as bonds, bills of exchange, promissory notes and share certificates which are traded in financial markets
    • may consist of a combination of two or more financial instruments. These debt securities are called hybrid securities. They can combine bonds or notes, swaps, forward or futures contracts and options.

    Did the SMSF own any debt securities?

    No

    Leave F blank. Go to G.

    Yes

    Read on.

    Write at F the value (on 30 June 2015) of debt securities or hybrid securities, held by the SMSF, that are traded or available in Australia.

    Do not include at F the value of debt securities held on trust under a limited recourse borrowing arrangement. Include the value of these securities at J6.

    Last modified: 15 Jan 2016QC 44344