Your position
Relevant income, properties, commitments and ownership arrangements.
02 / Ownership & structure
Personal. Trust. SMSF.Start with you.
There is no ownership structure that is best for every property investor. Start with who is buying, how it will be funded and what might change later.
One-off Initial Review $1,650
Book Initial ReviewYour position. Your priorities. A consultation and your property strategy roadmap.
Not ready? Get the free Before You Buy Structure Pack (PDF).Tax↗Ownership↗Cash flow↗Borrowing↗Timing
Personal name, trust or SMSF? Start with the decision—not the structure.
Compare the questions that matter
| Consideration | Personal | Trust | SMSF |
|---|---|---|---|
| Starting question | Who owns it, and in what proportions? | What deed and control arrangements? | What is permitted, and what licensed advice is required? |
| Tax analysis | Owners’ positions and property rules. | Trust and beneficiary treatment. | Fund tax and compliance requirements. |
| Cash flow | How owners meet the commitments. | Funding and administration. | Fund liquidity and obligations. |
| Advice | Tax, lending and legal input. | Assessment of the actual structure. | Tax, legal and licensed financial advice. |
Personal ownership: start with the actual interests
Where co-owners are not carrying on a rental-property business, rental income and expenses generally follow their legal interests—not a preferred split chosen at tax time.
That makes the intended owners and ownership proportions important questions before purchase.
Source: ATO rental-property guidance ↗
Trust ownership: the label is not the strategy
The deed, control arrangements, tax position, ongoing costs and funding all need assessment. Do not assume that a trust improves every part of the position.
Land tax requires jurisdiction-specific attention. In NSW, a special trust does not receive the land-tax threshold. Classification and surcharge issues require careful review; not every trust receives identical treatment.
Source: Revenue NSW trust guidance ↗
SMSF ownership: separate rules and advice boundaries
An SMSF is not simply another name to put on a contract. Tax and compliance considerations can be explained without recommending that you establish or use an SMSF. Such a recommendation requires appropriate financial-services authorisation.
Source: ASIC’s accountant and SMSF guidance ↗
Check current borrowing restrictions.
From 10 August 2026, the relevant LRBA exception requires real property to be business real property, subject to transitional provisions. Do not assume a new residential borrowing arrangement is available. Existing arrangements and refinancing need case-specific assessment.
Source: Schedule 5 and commencement table ↗Already own it? Review before moving it
A different structure on paper does not mean transferring an existing property is the right next step. First identify possible tax, duty, financing, legal and administrative consequences.
Connect those questions to cash flow and borrowing. If you are buying, see what to review before the contract.
What the review gives you
A focused assessment of your circumstances, the ownership questions that matter a consultation and your property strategy roadmap identifying next steps. Entity establishment, legal documents and personal SMSF recommendations are not included.
The Initial Review
One review.
A clearer
next move.
The Initial Review brings your circumstances and the decision ahead into focus. Identify the questions that need attention—and the further advice or analysis required.
One-off Initial Review $1,650
Book Initial ReviewYour position. Your priorities. A consultation and your property strategy roadmap.
Not ready? Get the free Before You Buy Structure Pack (PDF).Your decision
A purchase, portfolio question, possible sale or restructure.
Your priorities
The issues to resolve and the information still needed.
Your property strategy roadmap
A practical record of the next steps and any further work identified.
Detailed modelling, a full strategy plan and implementation are separate engagements where required. Scope and fees are agreed before proceeding.
Before you book
The practical
questions.
Is a trust always better for investment property?
No. The answer depends on the particular trust, your circumstances, funding, costs and applicable tax rules.
Can we choose a different rental-income split each year?
Not simply by agreement where ordinary co-ownership rules apply. Ownership interests and the relevant tax treatment need to be checked.
Do all trusts lose the NSW land-tax threshold?
No. Classification matters. NSW special trusts do not receive the threshold, but trust is not a single tax category.
Can an existing property be moved into another structure?
A proposed transfer needs transaction-specific tax, duty, finance and legal assessment. Do not assume it is straightforward or worthwhile.
What should I bring?
Existing ownership details, relevant entity documents, proposed purchase and funding information, and the question you want resolved.
Related decisions
Further reading
The next step is yours
Your next move deserves
more than a
tax-time answer.
Bring the question you are trying to resolve. Start with a focused review of your position and the decisions ahead.
One-off Initial Review $1,650
Book Initial ReviewYour position. Your priorities. A consultation and your property strategy roadmap.
Not ready? Get the free Before You Buy Structure Pack (PDF).