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fiony 发表于 2021-2-22 00:32 
看起来是可以的，可能需要注意的问题是：
1. 现在买的时候，要保证通过sole purpose test。说白了，不能让A ...
ATO的细则里面专门有一个例子，不过不是房子，是work of art。
从sole purpose test的角度说，这个房子还是应该作为super投资用途。但是也可以通过一次向某个trustee付清的形式来转到个人名下。
感觉就是要你把super一次提清，但不是提现金，而是通过转移asset的形式付给你。
Example 12 – use of an SMSF asset by a member post-retirement: more than an incidental benefit
, it may be possible for the asset to be transferred to the members in the form of an in-specie lump sum benefit.
For this to occur, it would be necessary for the trust deed to allow for a benefit to be paid in this form. In these circumstances, no questions about the application of the sole purpose test arise in relation to the use of the asset after it is transferred to the members as a lump-sum benefit, as this use does not concern the maintenance of the SMSF
https://www.ato.gov.au/law/view/ ... ;PiT=99991231235958
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8月活动--砂锅鱼头豆腐汤，豆苗鸡蛋豆腐 (2010-8-3) chesecake 
发表于 2021-2-21 23:55
