• R Overseas residential real property

    Did the SMSF own any residential real property that is located outside Australia?

    No

    Leave R blank. Go to S.

    Yes

    Read on.

    Write at R the value (on 30 June 2016) of the SMSF's residential real property that is located outside Australia.

    Do not include at R the value of overseas residential real property that is held on trust under a limited recourse borrowing arrangement (include the value of these properties at J3).

    Last modified: 12 Aug 2016QC 48236