Self Managed Superannuation Funds Collectables
SMSF—investment in collectables and personal use assets.
The regulations may prescribe rules in relation to the trustees of regulated superannuation funds that are self managed superannuation funds making, holding and realising investments involving:
- (a) collectables (within the meaning of the Income Tax Assessment Act 1997); or
- (b) personal use assets (within the meaning of that Act).
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EXPOSURE DRAFT – SMSF INVESTMENT IN COLLECTABLES AND PERSONAL USE ASSETS