Item 15c - Overseas direct investments

This section covers investments which are located outside of Australia. This section also includes overseas direct investments that may then make further investments in Australian markets. If an investment is not regulated by an by an Australian organisation, then the investment is recorded under these following labels.

This section does not include investments in Australian regulated entities that then make further investments on behalf of the SMSF. These investments need to be included in either of label A Listed trusts, B Unlisted trusts, C Insurance policy or D Other managed investments.

CCH References

12-000 Capital gains

13-060 Self-Managed Superannuation Funds

23-350 Other securities

Show at label R the value of any non-residential real property owned by the SMSF located outside Australia.

Non-residential real property includes investments in land and buildings that are located outside Australia that are used for commercial or business purposes. This includes any premises that are used for both commercial purposes and as a place of residence.

Show investments in non-residential real property located inside Australia at label K Non-residential real property.

CCH References

12-000 Capital gains

13-060 Self-Managed Superannuation Funds

23-350 Other securities

Show at label R the value of any residential real property owned by the SMSF that is located outside Australia.

Residential property means a building which is lawfully occupied as a place of residence or is suitable for occupation as a place of residence. If the premises is suitable for occupation as a place of residence but is used for commercial purposes, report this property at label O Other assets.

Show investments in real property located inside Australia at label L Residential real property.

CCH References

12-000 Capital gains

13-060 Self-Managed Superannuation Funds

23-350 Other securities

Show at label S the value of any investments with overseas investment vehicles located outside Australia owned by the SMSF.

For an explanation of the types of investment vehicles, see the descriptions under labels:

• A - Listed trusts

• B - Unlisted trusts

• C - Insurance policy, or

• D - Other managed investments

This category includes placements with all external investment managers located overseas. An external investment manager is someone appointed by the trustee of the SMSF in accordance with section 124 of the SISA to make investments on behalf of the SMSF. Investments managed by an external investment manager are called Managed Funds.

Do not show at label S any Managed fund investments registered or located in Australia where the Managed Fund invests in overseas assets. Include these at label D Other managed investments item 15a.

CCH References

12-000 Capital gains

13-060 Self-Managed Superannuation Funds

23-350 Other securities

Show at label T the value of any other assets owned by the SMSF which do not fall within any of the other categories but are located outside Australia.

CCH References

12-000 Capital gains

13-060 Self-Managed Superannuation Funds

23-350 Other securities