02/09/2026
The ban on residential property borrowing through self-managed superannuation funds came into force this month, closing one of the most commonly used SMSF property strategies.
Commercial property borrowing remains available, and the opportunity it creates is one of the most compelling in the current environment.
For business owners, purchasing your own commercial premises through an SMSF and leasing them back to the business at market rates means every dollar of rent that previously left the business now flows into your own superannuation fund instead. The business expense does not change. The destination of it does.
Retirement wealth builds in a concessionally taxed environment while the business continues operating exactly as before.
Beyond the owner-occupier strategy, industrial assets, medical centres and quality retail are strong candidates for an SMSF. They offer income security, longer leases, and the ability to add value that a single residential property inside super could never match.
The rules changed. But for investors who understand where the opportunity sits now, a door has opened rather than closed. Worth a conversation with your accountant and a specialist SMSF adviser before acting.