Can my SMSF buy my existing business premises?

Yes, provided the property qualifies as business real property (used wholly and exclusively in a business). The acquisition is one of the few related-party exemptions in section 66. The sale must happen at independent market value, and the lease back to your business must be on commercial arm's-length terms.

Can my SMSF lend to my business?

No. Loans to members or related parties are prohibited under section 65 of the SIS Act. There are no exceptions — including for business owners.

What happens to the SMSF when I sell the business?

The SMSF is a separate entity from the business and continues regardless. If the SMSF owns business real property and the new owner of the business wants to keep occupying it, the SMSF becomes a commercial landlord.

SMSF audience guide

SMSF for business owners: structure, property and succession

Business owners use SMSFs for three things more than any other group: holding business real property, succession planning across multiple generations of owners, and creating a clean separation between business assets and personal wealth.

New FY kickoff — 50% off SMSF setup (limited time)

Limited-time new financial year offer — 50% off Individual and Corporate Trustee setup fees. Ends midnight AEST, 31 July 2026.

00Days

00Hrs

00Min

00Sec

Why Australian business owners use an SMSF

The business real property exemption is the headline feature for owners — your SMSF can acquire and lease back the premises you operate from, paying you a tax-deductible rent and capturing the long-term capital gain inside super where it is taxed at 15% (or 0% in pension phase).

For multi-owner businesses, the 6-member cap (lifted from 4 in 2021) means partners can run a shared SMSF. The deed needs to handle exit mechanics carefully — easySMSF includes a current SMSF Association-reviewed deed in every setup.

Own your business premises inside the SMSF (business real property exemption)
Up to 6 members — bring in family or business partners
Limited recourse borrowing (LRBA) to acquire commercial property
Pension phase asset segregation for retirement planning
Corporate trustee for cleaner separation from operating businesses

Ready to scope a setup? See SMSF setup cost, ongoing pricing, or the SMSF vs industry fund calculator. Already running a fund? Switch your administrator.

Frequently asked questions

Ready to set up your SMSF?

Fixed monthly fee, audit included, fully paperless.