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      One other type of contribution is called an In specie (asset) contribution. According to the ATO, this is in the form of transferring assets from a member to the SMSF. However, not all assets can qualify for this. In fact, the only assets that qualify for this type of contribution is listed shares and business real property. These must be transferred at market value, and the member making this transfer will need to declare a capital gains event in their individual tax return. Business real property generally means land or building used wholly and exclusively in a business. So if you are a business owner and you own the premises in which your business operates, you can legally transfer the property into your SMSF. However, please see your professional accountant for more guidance. The information available online, on the ATO website, and in this book is not a substitute for financial advice.