In-house assets

An in-house asset is any of the following:

  • a loan to, or an investment in, a related party of your fund
  • an investment in a related trust of your fund
  • an asset of your fund that is leased to a related party.

There are some exceptions, including:

In-house assets can't be more than 5% of your fund’s total assets.


Duration 02:26. A transcript of In-house assets is also available.

See also:

Unpaid trust distributions

If your SMSF is entitled to a distribution from a related trust, but you allow it to remain unpaid, you may contravene:

  • the in-house-asset rules
  • the arm's length rule
  • the sole purpose test.

See also:

  • Self-managed superannuation funds ruling SMSFR 2009/3: unpaid trust distributions.
Last modified: 23 Sep 2016QC 42464