You must complete Section H. Section H covers the assets and liabilities of the SMSF.
The SMSF's total assets must equal its total liabilities, that is, the amount at U Total Australian and overseas assets must equal the amount at Z Total liabilities.
Print the market value of the assets, as shown in the SMSF’s balance sheet (also known as the SMSF’s statement of financial position) at 30 June 2017.
For more information, see Valuation guidelines for self-managed superannuation funds.
Section H: Assets and liabilities covers:
- 15a Australian managed investments (items A to D)
- 15b Australian direct investments (items E to O)
- 15c Overseas direct investments (items P to U)
- 15d In-house assets (item A)
- 15e Limited recourse borrowing arrangements (items A and B)
- 16 Liabilities (items V to Z).