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More ATO guidance for related party limited recourse borrowing arrangements

More ATO guidance for related party limited recourse borrowing arrangements

The ATO has just released more guidance for limited recourse borrowing arrangements (‘LRBAs’). This guidance is in addition to last week’s ATO ID 2014/39 and ATO ID 2014/40. Although this new guidance is ostensibly aimed at ‘non-commercial’ LRBAs, it should also be very relevant when setting the terms of any related party LRBA loan agreement. [read more]

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