[Rashmi Singh]

Thank you so much for the detailed response. Really appreciate your help on this matter.

I would like to clarify this comment: The SMSF will need to remain registered for the GST and charge GST on rent to the related party tenant, in order to avoid an adjustment event in relation to the input tax credits that it can claim back upon settlement.

SMSF cannot charge rent from the related party tenant at the time of settlement as the office is newly built.

Can SMSF claim GST paid on the purchase if the property is not rented to the related party tenant at the time of settlement? is renting the property mandatory to claim GST?