Mr Bruce owns 20 residential units that are leased to long-term residents. Mr Bruce manages and maintains the flats on a full time basis living on the income generated from the leases. The units are not mortgaged. Mr Bruce would like his SMSF to acquire some of the units rather than sell the units to a non-related party. Is Mr Bruce's interest in the property on which the units are built is business real property? Name one condition that would also need to be satisfied for the sale of the units to the SMSF without contravening the related party asset acquisition rule in section 66?