Q: If I borrow to buy a property inside my SMSF, is that borrowed amount considered a contribution to the fund?
A: Whether or not the borrowed amount is considered a contribution depends on how the borrowing is done.
If done via a Limited Recourse Borrowing Arrangement (called ‘super gearing’), then it won’t be a contribution because the super fund is the borrower.
If you personally borrow money and give it to the fund, then yes it will be a contribution. If the borrowing is done via any other entity – eg. a family trust – then it may be considered to be a contribution also.