S Overseas managed investments

Did the SMSF own any managed investments with investment managers located outside Australia?


Leave S blank. Go to T.


Read on.

Write at S the value (on 30 June 2016) of the SMSF's managed investments with investment managers located outside Australia.

This category includes investments with all external investment managers located overseas. An external investment manager is someone appointed by the trustee of the SMSF in accordance with section 124 of the Superannuation Industry (Supervision) Act 1993 to make investments on behalf of the SMSF. Investments managed by an external investment manager are often called managed funds.

Do not include at S:

  • investments in a managed fund that is registered or located in Australia where the managed fund invests in overseas assets (include their value at D Other managed investments)
  • overseas managed investments that are held on trust under a limited recourse borrowing arrangement(include their value at J6).
Last modified: 12 Aug 2016QC 48236