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  • 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

    Did the SMSF own any cash or term deposits?

    No

    Leave E blank. Go to F.

    Yes

    Read on.

    Write at E the value (on 30 June 2019) in Australian currency of all cash accounts and term deposits held by the SMSF with Australian financial institutions (or other similar organisations).

    Do not include holdings in cryptocurrencies at E. Include these assets at T Other overseas assets. For more information about cryptocurrencies, see Tax treatment of cryptocurrencies in Australia.

    F Debt securities

    Debt securities:

    • are typically financial securities which establish ownership and represent borrowings that must be repaid by the issuer
    • include negotiable instruments such as bonds, bills of exchange, promissory notes and share certificates which are traded in financial markets
    • may consist of a combination of two or more financial instruments. These debt securities are called hybrid securities. They can combine bonds or notes, swaps, forward or futures contracts and options.
    Did the SMSF own any debt securities?

    No

    Leave F blank. Go to G.

    Yes

    Read on.

    Write at F the value (on 30 June 2019) of debt securities or hybrid securities, held by the SMSF, that are traded or available in Australia.

    Do not include at F the value of debt securities held on trust under a limited recourse borrowing arrangement. Include the value of these securities at J6 Other in 15b.

    G Loans

    Did the SMSF have any Australian loans (where the SMSF is the lender)?

    No

    Leave G blank. Go to H.

    Yes

    Read on.

    Write at G the total value (on 30 June 2019) of loans where:

    • the SMSF is the lender, and
    • the SMSF entered into or finalised the loan in Australia.

    H Listed shares

    Did the SMSF own any public shares and equities that are traded on Australian stock exchanges?

    No

    Leave H blank. Go to I.

    Yes

    Read on.

    Write at H the value (on 30 June 2019) of public shares and equities held by the SMSF that are traded on Australian stock exchanges. These include shares, equities and similar financial contracts that are traded on Australian stock exchanges.

    Do not include at H:

    • debt securities (include these at F Debt securities)
    • investments in listed trusts (include these at A Listed trusts)
    • listed shares held on trust under a limited recourse borrowing arrangement (include these at J4 Australian shares).

    I Unlisted shares

    Did the SMSF own any unlisted shares, equities or similar financial contracts that are not traded on Australian stock exchanges?

    No

    Leave I blank. Go to J Limited recourse borrowing arrangements.

    Yes

    Read on.

    Write at I the value (on 30 June 2019) of shares, equities and similar financial contracts held by the SMSF that are not listed on Australian stock exchanges.

    Do not include at I:

    • investments in unlisted trusts here (include these at B Unlisted trusts in 15a)
    • unlisted shares that are held on trust under a limited recourse borrowing arrangement (include the value of these at J4 Australian shares).

    If the SMSF is complying and non-arm's-length dividends were paid to the SMSF from a private company include them at U1 Net non-arm's-length private company dividends in section B.

    Last modified: 03 Oct 2019QC 58668