The Government is allowing individuals affected by the Coronavirus to access up to $10,000 of their superannuation in 2019-20 and a further $10,000 in 2020-21.
A strategy which is widely employed by self managed super funds is for the fund to acquire business real property and to then lease it back to a related party business.
To some degree there have always been scenarios where SMSF trustees have been forced to present their annual accounts using a market valuation for all assets.
The Safe Harbour provisions as announced by the ATO in Practical Guidance Statement 2016/5 (PCG 2016/5) concern related-party limited recourse borrowing arrangements (LRBAs).