Approved Stock Exchange List

List of Approved Stock Exchanges Schedule 5 of Income Tax Assessment Regulations 1997. SMSF acquire listed security s66(2)(a) SIS Act.

Intello Robot avatar
Written by Intello Robot
Updated over a week ago

SMSFs are typically prohibited from acquiring assets from related parties.

Once key exception is listed shares or securities that are listed on an approved stock exchange acquired at market value.

Exception--acquisitions of business real property and listed securities

(2) Subsection (1) does not prohibit a trustee or investment manager acquiring an asset from a related party of the fund if:

(a) the asset is a listed security acquired at market value; or

(b) if the fund is a superannuation fund with fewer than 5 members--the asset is business real property of the related party acquired at market value; or

(c) the trustee of a regulated superannuation fund acquired the asset under a merger between regulated superannuation funds; or

(d) the asset is an asset of a kind which the Regulator, by legislative instrument, determines may be acquired by:

(i) any fund; or

(ii) a class of funds in which the fund is included.

So what is an approved stock exchange? It's more than just the ASX.

Australian Approved Stock Exchanges

Approved Stock Exchanges Australia

The following are the approved stock exchanges in Australia:

Approved Stock Exchange List

The following is the list Approved Stock Exchanges from Schedule 5 of the Income Tax Assessment Regulations 1997.

Please note this list is current as at the date of the last update of this article. To check the most recent list please visit the Federal Register of Legislation here.

List of approved regulated stock exchanges from around the world:

Argentina

  • Buenos Aires Stock Exchange

Australia

  • ASX, also known as Australian Securities Exchange

  • Chi-X

  • IR Plus Securities Exchange

  • National Stock Exchange of Australia (NSX)

  • SSX, also known as Sydney Stock Exchange

Austria

  • Vienna Stock Exchange

Belgium

  • Euronext Brussels

Bermuda

  • Bermuda Stock Exchange

Brazil

  • B3, also known as BM&F Bovespa

Canada

  • Montréal Stock Exchange

  • Toronto Stock Exchange

  • TSX Venture Exchange

Chile

  • Santiago Stock Exchange

  • Valparaiso Stock Exchange

China

  • Shanghai Stock Exchange

  • Shenzhen Stock Exchange

Colombia

  • Colombia Stock Exchange

Denmark

  • Nasdaq Copenhagen

Finland

  • Nasdaq Helsinki

France

  • Euronext Paris

Germany

  • Berlin Stock Exchange

  • Dusseldorf Stock Exchange

  • Frankfurt Stock Exchange

  • Hamburg Stock Exchange

  • Hannover Stock Exchange

  • Munich Stock Exchange

  • Stuttgart Stock Exchange

Greece

  • ATHEX, also known as Athens Exchange

Hong Kong

  • Hong Kong Stock Exchange

Hungary

  • Budapest Stock Exchange

India

  • Bombay Stock Exchange

  • Calcutta Stock Exchange

Indonesia

  • Indonesia Stock Exchange

Ireland

  • Euronext Dublin

Israel

  • Tel Aviv Stock Exchange

Italy

  • Borsa Italiana, also known as Italian Stock Exchange

Jamaica

  • Jamaica Stock Exchange

Japan

  • Fukuoka Stock Exchange

  • Nagoya Stock Exchange

  • Osaka Securities Exchange

  • Sapporo Securities Exchange

  • Tokyo Stock Exchange

Korea, Republic of

  • Korea Stock Exchange

Luxembourg

  • Luxembourg Stock Exchange

Malaysia

  • Bursa Malaysia

Mexico

  • Mexican Stock Exchange

Netherlands

  • Euronext Amsterdam

New Zealand

  • NZX, also known as New Zealand’s Exchange

Nigeria

  • Nigerian Stock Exchange

Norway

  • Oslo Stock Exchange

Pakistan

  • Pakistan Stock Exchange, also known as PSX

Peru

  • Lima Stock Exchange

Philippines

  • Philippine Stock Exchange

Poland

  • Warsaw Stock Exchange

Portugal

  • Euronext Lisbon

Serbia

  • Belgrade Stock Exchange

Singapore

  • Singapore Exchange

Slovakia

  • Bratislava Stock Exchange

Slovenia

  • Ljubljana Stock Exchange

South Africa

  • Johannesburg Stock Exchange

Spain

  • Barcelona Stock Exchange

  • Bilbao Stock Exchange

  • Madrid Stock Exchange

  • Valencia Stock Exchange

Sri Lanka

  • Colombo Stock Exchange

Sweden

  • Nasdaq Stockholm

Switzerland

  • SIX Swiss Exchange

Taiwan

  • Taiwan Stock Exchange

Thailand

  • Stock Exchange of Thailand

Trinidad and Tobago

  • Trinidad and Tobago Stock Exchange

Turkey

  • Borsa Istanbul, also known as Istanbul Stock Exchange

United Kingdom

  • London Stock Exchange

United States

  • Chicago Stock Exchange

  • NASDAQ OMX BX

  • NASDAQ PHLX

  • NASDAQ Stock Exchange

  • NYSE, also known as New York Stock Exchange

  • NYSE American

  • NYSE American Options

  • NYSE ARCA equities

  • NYSE ARCA options

  • NYSE National

Uruguay

  • Montevideo Stock Exchange

Venezuela

  • Caracas Stock Exchange

Zimbabwe

  • Zimbabwe Stock Exchange

The Bendigo Stock Exchange is no longer on the list of approved stock exchanges.

A related party unit trust may also sometimes be able to be acquired by an SMSF. Contact us for specific information on this item.

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