15c Overseas direct investments covers the SMSF's direct investments that are located outside Australia. It includes overseas direct investments where the entities invested in make subsequent investments in Australian markets. If the SMSF has an investment which is in an entity that is not an Australian-regulated entity, include the investment at P, Q, R, S or T.
If the SMSF has investments in Australian-regulated entities that make subsequent investments on behalf of the SMSF, do not include the investments here at item 15c – include them at A to O in 15a and 15b.
The sections in 15c Overseas direct investments are: