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If a SMSF acquired a unit of accommodation under one of these arrangements and the members used the accommodation for their own use at no cost for 4 weeks out of the whole year and made it available for rental for the balance of the year would this arrangement in your view breach the sole purpose test. 2. Would your view be different if during the 4 week period that the accommodation was used by the members the members paid full commercial rates for the accommodation? 3. What if the members paid a discount rate directly to the super fund and not to the resort manager during their 4 week period of use? 4. What if the members made the accommodation available for rental for the whole year with the resort manager and slotted themselves in only when the accommodation was not occupied by third parties?
Choose document B