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What's stopping me from starting a new trustee company or SMSF trust each time I want to buy another commercial property under SMSF to keep the individual rent under 75k per entity?

Say my SMSF owns a commercial office and I rent it to my business which is a company entity ABC pty ltd. 1) does ABC need to pay GST along with rent to the SMSF? annual rent is below 75000 and SMSF owns no other commercial property 2) if ABC does in fact need to pay GST along with rent to...