Calculator

In-house asset 5% calculator

Test the in-house asset ratio against the 5 per cent limit in sections 82 and 83 of the SIS Act, on market value. Read the rule in full in in-house asset breach in an SMSF.

In-house assets

Add each related-party loan, investment or leased asset, at market value.

Total fund assets at market value

The market value of all the fund's assets at 30 June.

Total in-house assets (A): $0
In-house asset percentage (A / B): 0.00%
5% threshold amount (B × 5%): $0
Headroom or excess: $0

Test at acquisition and at 30 June. A breach at acquisition is a contravention. A breach at 30 June caused by market movement requires a written plan to reduce in-house assets below 5 per cent in the following year. Remember the exemptions, including business real property leased to a related party on arm's length terms and non-geared related entities that meet the prescribed conditions.

General reference only, not advice on a specific fund. Confirm current figures each year. Data stays in your browser; nothing is sent anywhere.