Questions must be asked about how cryptocurrency can be allowed as an investment for retirement saving within an SMSF.

There is an increased amount of complexity to a situation where an SMSF holds an NFT due to the ATO’s classification of these types of assets.

An investment by an SMSF in a non-fungible token may not be able to satisfy the sole purpose test for a variety of reasons.

SMSFs can hold digital assets regardless of the title registration conditions governing the jurisdiction where the asset has been generated.