Home > Information > Contributions > Inspecie Contributions
Inspecie Contributions

In specie contributions are contributions to your fund in the form of an asset, rather than money or cash.

Generally, you can't intentionally acquire assets (including in specie contributions) from related parties of your fund. However, there are some significant exceptions to this rule, including:

  • listed shares and securities
  • business real property (land and buildings used wholly and exclusively in a business).

The transfer of an asset in specie changes the legal ownership of the asset from the contributor to the SMSF. Therefore, Stamp Duty may be payable by the Fund depending on the asset and Capital Gains Tax may be payable by the contributor.

In specie contributions are subject to the contribution limits as noted in the Concessional and Non-Concessional pages of our website.