Commercial property is one of the most attractive SMSF investments because — unlike residential property — you can lease the property to your own business. Under SIS Act section 66(1), business real property can be leased to a related party at market rent.
Yes, if the property qualifies as business real property under the SIS Act. Your SMSF can purchase commercial property and lease it to your related business at market rent.
Typically 30–35% of the purchase price. The deposit must come entirely from SMSF funds.
When you move to pension phase, the income and capital gains from the property can become completely tax-free.