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  • B Unlisted trusts

    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 2017) 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).

    Last modified: 19 Feb 2018QC 51269