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Sorry, I'm not au fait with the rules. How does this circumvent the "best interest" rules? Are investments made by an SMSF not subject to those rules? :confused:

Only if the property is owned by the SMSF can you by-pass your personal ITR. If the property's in your name, then all income and expenses of the property go on your personal ITR. You can then choose to make contributions to super from your personal cash if you want, but no, you can't by-pass...