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  • 15c Other investments

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Did the SMSF own any cryptocurrencies as an investment?

    No

    Leave N blank. Go to 15d.

    Yes

    Read on.

    Write at label N the value (on 30 June 2019) of the SMSF's cryptocurrency investment.

    See SMSF investing in cryptocurrencies for more information.

    15d Overseas direct investments

    15d Overseas direct investments covers the SMSF's direct investments that are located outside Australia. It includes overseas direct investments where the entities invested in make subsequent investments in Australian markets. If the SMSF has an investment which is in an entity that is not an Australian-regulated entity, include the investment at P, Q, R, S or T.

    If the SMSF has investments in Australian-regulated entities that make subsequent investments on behalf of the SMSF, do not include the investments here at item 15d (include them at A to O in 15a and 15b).

    The sections in 15d Overseas direct investments are:

    P Overseas shares

    Did the SMSF own any public and private shares, equities and similar financial contracts that are traded on an overseas stock exchange?

    No

    Leave P blank. Go to Q.

    Yes

    Read on.

    Write at P the value (on 30 June 2019) of the SMSF's public and private shares, equities and similar financial contracts that are traded on an overseas stock exchange.

    Do not include:

    • debt securities (include these at T Other overseas assets)
    • investments in listed or unlisted trusts (include these at S Overseas managed investments)
    • overseas shares that are held on trust under a limited recourse borrowing arrangement (include these at J5 in 15b).

    Q Overseas non-residential real property

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

    No

    Leave Q blank. Go to R.

    Yes

    Read on.

    Write at Q the value (on 30 June 2019) of the SMSF's non-residential real property that is located outside Australia.

    Do not include at Q the value of overseas non-residential real property that is held on trust under a limited recourse borrowing arrangement (include the value of these properties at J3 in 15b).

    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 2019) 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 in 15b).

    S Overseas managed investments

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

    No

    Leave S blank. Go to T.

    Yes

    Read on.

    Write at S the value (on 30 June 2019) 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 in 15a)
    • overseas managed investments that are held on trust under a limited recourse borrowing arrangement (include their value at J6 in 15b).

    T Other overseas assets

    Did the SMSF own any other assets located outside Australia?

    No

    Leave T blank. Go to U.

    Yes

    Read on.

    Write at T the value (on 30 June 2019) of the SMSF's other assets that are located outside Australia and could not be included at questions P to S.

    Do not include at T other overseas assets that are held on trust under a limited recourse borrowing arrangement at T (include the value of these assets at J6 in 15b).

    U Total Australian and overseas assets

    Write at U the total of A to T (including J but not including J1 to J6).

    If the total of A to T is zero (that is, the SMSF has no assets) write 0 at U.

    An SMSF that has no assets must be wound up. If the SMSF has no assets it must have answered Yes in section A at 9 Was the fund wound up during the income year?

    Last modified: 29 Mar 2021QC 58668