Are there any specific ATO requirements/rulings/guidance on holding physical gold in an SMSF?
The ATO SMSF guidance at https://www.ato.gov.au/super/self-managed-super-funds/investing/restrictions-on-investments/collectables-and-personal-use-assets/ does not mention physical gold.
Law does not prevent it, but it is just not a good idea.
Ask your SMSF auditor first - they will need to audit the holding.
Law does not prevent it, but it is just not a good idea.
Ask your SMSF auditor first - they will need to audit the holding.
I know somebody who has significant investment in gold bars in his SMSF.
Over the past few years, this has proven to be a very wise and prudent investment.
The fund auditor is very experienced with SMSF's, and has no difficulty auditing the physical gold.
This is great news Peter. Is it possible to PM me the auditor's name? Cheers Jed
So how can the auditor know that the gold was there every day from purchase to 30 June, unless it is in a storage facility that securely tracks access?
15 Apr 2026 · 4 min read time
15 Apr 2026 · 8 min read time
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