In-House Asset Limit Calculator

Calculate whether your SMSF complies with 5% in-house asset limit.

In-House Asset Limit Calculator

SISA s 71 Standards

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* Calculations based on SISA s 71. Results are for illustrative purposes.

* In-house assets include loans to members/related parties, investments in related parties, and leases to related parties.

* The 5% limit applies to the total market value of all in-house assets.

Understanding In-House Assets

What are In-House Assets?

In-house assets are investments in related parties of your SMSF. These include:

  • Loans to members or their relatives
  • Investments in a related trust or company
  • Leases of SMSF assets to related parties
  • Assets from related parties acquired at market value

The 5% Limit Rule

Under SISA s 71, SMSFs must ensure that in-house assets do not exceed 5% of fund's total assets at all times. This is a strict compliance requirement.

Breaching Limit

If your fund exceeds 5% limit, you must:

  • Prepare a plan to rectify breach
  • Dispose of excess in-house assets
  • Notify ATO of breach
  • Ensure compliance within required timeframe

Important: This calculator is for illustrative purposes only and does not constitute legal or financial advice. For professional advice regarding your specific circumstances, please consult with a qualified SMSF adviser or accountant.