SMSF loans — investing in property through your super fund

SMSF

A self-managed super fund (SMSF) gives you direct control over how your retirement savings are invested — and for many Australians, property is the investment they understand best. If your SMSF has sufficient funds and a compliant structure in place, it may be possible to borrow money within the fund to purchase an investment property, using a legal arrangement called a Limited Recourse Borrowing Arrangement (LRBA).

SMSF lending is one of the most specialised areas of the Australian mortgage market. Not all lenders offer it, criteria are strict, and the loan and trust structure must comply with superannuation law. At RAI Financial Services in Castle Hill, we have the expertise to guide SMSF trustees through this process from start to settlement.

What is a Limited Recourse Borrowing Arrangement (LRBA)?

  • Your SMSF trustee takes out a loan from a third-party lender
  • The borrowed funds are used to purchase a single asset — typically a residential or commercial investment property
  • The property is held in a separate bare trust (holding trust) until the loan is fully repaid
  • Once the loan is repaid, ownership transfers to the SMSF
  • If the loan defaults, the lender’s recourse is limited to the property in the bare trust — your other SMSF assets are protected

What types of property can be purchased?

Residential investment property

Your SMSF can purchase residential investment property — houses, units, and apartments — provided it meets the superannuation sole purpose test. The property must be held as an investment generating rental income for the fund. Strict rules apply about who can rent and occupy the property.

Commercial property

Commercial property is one of the most popular SMSF strategies, particularly for business owners. A business owner can purchase their premises through their SMSF and lease it back to their own business at market rent — a legitimate and tax-effective arrangement. LVRs for commercial SMSF loans are typically up to 70%.

Key rules and restrictions

  • The property must be held solely to provide retirement benefits to SMSF members
  • Cannot be lived in or rented by an SMSF member or any related party (residential)
  • Cannot be purchased from a related party of an SMSF member (limited commercial property exceptions)
  • Only one asset can be purchased per LRBA
  • Construction and renovation loans are not permitted
  • Improvements must be funded from the SMSF’s own cash

SMSF loan requirements

  • SMSF trust deed registered with the ATO, with an ABN
  • A corporate trustee — most lenders don’t accept individual trustees
  • A holding /bare trust established specifically for the property being purchased
  • An investment strategy that includes property as a permitted investment class
  • Sufficient cash in the fund to meet loan repayments and a buffer
  • Strict documentation requirements

Rates, LVR and lender landscape

Major banks largely exited SMSF lending after 2018. Broker expertise critical in selection of specialist non-bank lenders

  • SMSF residential loans — indicative rates from 6.68%
  • Maximum LVR typically 80% for residential, 70% for commercial
  • Minimum loan amounts typically $100,000-$200,000 – lender dependent

Tax advantages of SMSF property investment

  • Rental income received by the SMSF is taxed at a max of 15%
  • Capital gains on property held more than 12 months are taxed at an effective rate of 10% within an accumulation SMSF
  • At retirement, rental income and capital gains on assets supporting
    your pension may be tax-free

Note: tax outcomes depend on your individual circumstances. We strongly
recommend speaking with a qualified SMSF accountant or financial adviser before making investment decisions.

Our SMSF loan process

  • Initial consultation — we assess your SMSF’s compliance status, fund balance, cash position and investment strategy
  • Lender selection — we identify the most suitable lender based on property type, location, fund structure and borrowing requirements
  • Documentation — we guide you through what’s needed and coordinate with your SMSF accountant, administrator, and solicitor
  • Application and submission — we prepare and lodge the application, managing all lender communication
  • Legal and valuation — we coordinate with the lender’s legal team and valuer
  • Settlement — we manage settlement, ensuring the bare trust structure is correctly in place

Frequently Asked Questions

Yes. Your SMSF must be properly established and compliant before a lender will consider an application. The bare trust must also be set up — and in some states this must be done before you sign a purchase contract. We can refer you to an SMSF administrator and solicitor if needed.

As a general guide, most financial advisers suggest a minimum of $200,000–$300,000 in your SMSF before considering property investment, to ensure sufficient liquidity after the deposit and costs are paid. Lenders also have their own minimum requirements.

No. You cannot purchase a property through your SMSF and live in it — this would breach the sole purpose test. The property must be an investment generating income for the fund.

You can use the SMSF’s own cash for repairs and maintenance. However, you cannot use borrowed funds (the LRBA) for renovations or improvements. Borrowed money must be used only for the original purchase.

Typically four to eight weeks from application, depending on the lender and documentation. We recommend allowing for an extended settlement period when negotiating your purchase contract.

Yes. If your SMSF already has a property under an LRBA, refinancing to a better rate is possible. We can review your existing loan against current market offerings — meaningful savings may be available.