In specie or in kind contributions of business real property to self-managed superannuation funds can often form part of an effective tax and succession planning strategy. This is particularly so when used in conjunction with the $1.445 million lifetime CGT cap. That said, in a number of recent private binding rulings the ATO has raised some issues with the ability to access the CGT cap in these circumstances.
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Tax Brief - Care Required with In Specie Contributions to SMSFs