This paper covers:
- can an SMSF develop land?
- can an SMSF use a related party to develop land?
- when can an SMSF acquire development land from a related party?
- how can the development be structured?
- can a related party acquire developed land from an SMSF?
- tax, duty and land tax issues for the acquisition, development and sale of development land by and SMSF.