Hi, I'm Grant Abbott, I'm principle of SMSF Strategies, and also chairman of the Australian SMSF Members Association. Over the past year I've been travelling all across Australia and talking to crowds on behalf of financial planners, or accountants, who specialise in limited recourse borrowing arrangements, or SMSF borrowing arrangements to acquire property. Now the thing that gets the crowd really excited and motivated, particular if they're property investors, is how to transfer property from outside into a superannuation fund. So, let me give you the drill on exactly how it's done. First off we need to have a really modern self-managed superannuation fund, we need to get a modern deed, now we've spoken about this many times, SMSF Strategies Trust Deed, 2012 version, absolutely a must have. What we need from there is also then to have a, a set of property outside. Now, the rules inside the tax laws, and also the superannuation laws, say unfortunately we can't transfer property that we own, or our family trust owns, or our family company or relative owns, into a superannuation fund, unless it's business real property. Now what's business real property? It includes a farm, it includes effectively a factory, it includes an office, it includes basically anything that there's a business involved with.