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Can I record the name of a Self Managed Superannuation Fund (SMSF) on title?

No. Under section 82(1) of the Real Property Act 1900 the Registrar General is prohibited from recording in the Register any notice of trusts whether express, implied, or constructive. This prohibition extends to dealings, since registered dealings form part of the Register under section 31B of the Real Property Act 1900.

How do I protect my interest in property held by a SMSF?

If the members or contributors to a SMSF wish to protect the registered interests held for them by a trustee, they should consider lodging a private caveat (Form 08X) with NSW LRS to have their individual interest recorded on the Register.

Alternatively, a trustee may use Request Form 11R to lodge a declaration of trust. A certified copy of the duly stamped original of the instrument declaring the trust must be lodged with the Request, along with the Certificate of Title.

NSW LRS will then prepare and register a Registrar General’s caveat to protect the interest notified in the declaration of trust. Any dealing or plan signed by the trustee after the registration of a Registrar General’s caveat will be scrutinised by the Registrar General to ensure that it is not contrary to the terms of the declaration of trust.

To remove a Registrar General’s caveat, a trustee must lodge a new Request Form 11R together with the Certificate of Title.

Lodgment fees apply in all cases. For current fees refer to the NSW LRS Circular on the Land title fees page.

How do I satisfy ATO requirements for SMSF real property assets?

The Australian Taxation Office has advised NSW LRS that registration of a private caveat or declaration of trust on title is sufficient to demonstrate the ownership of the real property assets of the SMSF and will satisfy the standard of subregulation 4.09A(2) of the Superannuation Industry (Supervision) Regulations 1994.  

  

 

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