Can a Unit Trust with SMSF Unitholders Lend to an Unrelated or Related Party?

If it is not caught by the in-house assets test (the exception is a SIS Reg 13.22C Trust) the trustee of the unit trust can even lend to related trusts and companies and the 5% rule may not apply as long as it is arms length.  If you need further advice please contact us.

Please be advised this is general information only, and is not to be taken as legal advice. If you would like more information, or have a legal query, please contact Abbott & Mourly directly.
Reviewed: 17/01/2024