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B Unlisted trusts

Last updated 12 February 2019

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?


Leave B blank. Go to C.


Read on.

Write at B the value (on 30 June 2015) 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).