Leasing Your Business Premises From Your SMSF


Do you own your business premises or thinking about purchasing it? If you purchase those premises through a Self Managed Super Fund (SMSF) you could be making a valuable long term investment and pay less tax!

The premises can be leased to your business at a maximum tax rate of 15%, this is very favourable when compared to personal or company tax rates. Unlike residential property, your SMSF can acquire the business premises from a related party. So if you or your business already own the premises generally your SMSF can purchase this from you (the premises must be used 100% for business and cannot involve borrowed funds).

The tax rates within the SMSF make it attractive from a Capital gains tax point of view and if you hold and dispose of the asset in retirement you may not pay any CGT at all!


Before switching to a SMSF we recommend you speak with a financial adviser to see if it’s the right choice for you.


by Simon Tworek

Simon is a Financial Adviser at Insight Wealth Planning. He has an advanced diploma and masters in Financial Planning and has a strong technical background.



The information in this document reflects our understanding of existing legislation, proposed legislation, rulings etc as at the date of issue. In some cases the information has been provided to us by third parties. While it is believed the information is accurate and reliable, this is not guaranteed in any way. Any advice in this publication is of a general nature only and has not been tailored to your personal circumstances. Please seek personal advice prior to acting on this information.