15b Australian direct investments

15b Australian direct investments covers investments located in Australia where the SMSF directly holds the assets, either in the name of the SMSF or in another legally recognised format.

The sections in 15b Australian direct investments are:

• E Cash and term deposits
• F Debt securities
• G Loans
• H Listed shares
• I Unlisted shares
• J1 to J Limited recourse borrowing arrangements
• K Non-residential real property
• L Residential real property
• M Collectables and personal use assets
• O Other assets.