Getting SMSF, personal and company property moves in sync

Coordinating SMSF, personal and company property moves means planning all sales, refinances and restructures together so you minimise tax, protect cashflow and keep borrowing power under the new CGT and super rules. You’re not just picking which title to move; you’re sequencing moves across three entities so one decision doesn’t blow up another.

Here’s how to get decision‑ready this week.

Map your entire property ecosystem across SMSF, personal and company entities before making big moves.

Step 1: Map your whole property ecosystem

Under the 2026 CGT and negative gearing reforms, you can’t afford to plan in silos. The law hits individuals and trusts hardest, while SMSFs and companies are affected differently.

Build a simple one‑page map:

1. List every property – home, investments, business premises, SMSF property.
2. Note the owner – personal, spouse, company, trust, SMSF.
3. Add debt – lender, balance, rate (approx.), P&I vs IO, remaining term.
4. Estimate gains – rough unrealised capital gain on each asset.
5. Flag time pressures – expiring fixed rates, lease renewals, retirement date, bank reviews.

If your SMSF already holds property, cross‑check with your strategy from /insights/smsf-property-after-budget-buy-hold-sit-tight.

The aim is to see:

• Which assets are most at risk from the new 30% minimum CGT on individuals (from 1 July 2027, per the Reform Bill).
• Where negative gearing benefits are being quarantined.
• Which loans are fragile in a higher‑rate, higher‑mortgage‑stress world.

Step 2: Decide which entity should hold what (going forward)

You can’t usually shuffle titles between personal, company and SMSF without tax and stamp duty pain, but you can decide the direction of travel for new moves.

General directional rules (not advice):

• Home to live in – usually in personal names for CGT main residence exemption.
• Business premises – often either:
  • owned by SMSF with arm’s‑length lease to trading entity; or
  • owned by a company/trust for flexibility.
• Leveraged residential investments – increasingly need re‑checking because of loss quarantining and stricter CGT on individuals; many will shift toward new builds or commercial.

For business owners, commercial in SMSF can directly support the business through rent, while residential in SMSF is pure investment with concentrated risk (see /insights/buying-residential-property-in-smsf-business-owners).

The new rules mean:

• Holding a big growth asset in your own name may now create a chunky 30% minimum tax on the gain.
• An SMSF paying 15% in accumulation, 0% to 15% in pension phase can still be powerful, but contribution caps and LRBA rules cap how much and how fast you can move.