Trustees of DIY Super Fund are prohibited from acquiring assets from a members or relatives or related parties of members. However there are two exceptions to this rule.

1. Listed securities can be acquired from members or their relatives,
2. Freehold or leasehold interest in real property, which is used wholly, and exclusively in one or more businesses.

These acquisitions must be at market value and the trust deed must allow these transactions. If such an arrangement is not provided in the trust deed, the trust deed may be amended.

In specie (instead of cash) contribution can be made for the above two assets.

Case Law: AAT Case [2001] AATA 626, Re VX99C and VX99D and FCT.