Limited recourse borrowing arrangements – DBA Lawyers https://www.dbalawyers.com.au Leading SMSF Law Firm Thu, 29 Oct 2020 06:54:17 +0000 en-US hourly 1 SMSF Lease Review Service –– COVID-19 https://www.dbalawyers.com.au/announcements/smsf-lease-review-service/ https://www.dbalawyers.com.au/announcements/smsf-lease-review-service/#respond Sun, 19 Apr 2020 14:00:32 +0000 http://www.dbalawyers.com.au/?p=10567 read more]]]> https://www.dbalawyers.com.au/announcements/smsf-lease-review-service/feed/ 0 SMSFs and GST withholding on residential premises https://www.dbalawyers.com.au/investments/smsfs-and-gst-withholding-on-residential-premises/ https://www.dbalawyers.com.au/investments/smsfs-and-gst-withholding-on-residential-premises/#respond Sun, 27 Oct 2019 23:00:40 +0000 http://www.dbalawyers.com.au/?p=10143 read more]]]> https://www.dbalawyers.com.au/investments/smsfs-and-gst-withholding-on-residential-premises/feed/ 0 LRBAs — current tips and traps https://www.dbalawyers.com.au/investments/lrbas-current-tips-and-traps/ https://www.dbalawyers.com.au/investments/lrbas-current-tips-and-traps/#respond Fri, 25 Oct 2019 02:43:40 +0000 http://www.dbalawyers.com.au/?p=10025 read more]]]> https://www.dbalawyers.com.au/investments/lrbas-current-tips-and-traps/feed/ 0 LRBA Wind Up Documentation https://www.dbalawyers.com.au/investments/lrba-wind-up-documentation/ https://www.dbalawyers.com.au/investments/lrba-wind-up-documentation/#respond Tue, 15 Oct 2019 06:52:07 +0000 http://www.dbalawyers.com.au/?p=10100 read more]]]> https://www.dbalawyers.com.au/investments/lrba-wind-up-documentation/feed/ 0 Penalty interest and TR 2019/2 in the context of SMSFs with LRBAs https://www.dbalawyers.com.au/ato/penalty-interest-and-tr-2019-2-in-the-context-of-smsfs-with-lrbas/ https://www.dbalawyers.com.au/ato/penalty-interest-and-tr-2019-2-in-the-context-of-smsfs-with-lrbas/#respond Sun, 04 Aug 2019 22:00:14 +0000 http://www.dbalawyers.com.au/?p=9611 read more]]]> https://www.dbalawyers.com.au/ato/penalty-interest-and-tr-2019-2-in-the-context-of-smsfs-with-lrbas/feed/ 0 Labor’s superannuation and related proposals https://www.dbalawyers.com.au/announcements/labors-superannuation-and-related-proposals/ https://www.dbalawyers.com.au/announcements/labors-superannuation-and-related-proposals/#respond Fri, 15 Feb 2019 10:34:15 +0000 http://www.dbalawyers.com.au/?p=9165 read more]]]> https://www.dbalawyers.com.au/announcements/labors-superannuation-and-related-proposals/feed/ 0 Can a trustee be liable for a member’s tax debt? https://www.dbalawyers.com.au/smsf-taxation/can-a-trustee-be-liable-for-a-members-tax-debt/ https://www.dbalawyers.com.au/smsf-taxation/can-a-trustee-be-liable-for-a-members-tax-debt/#respond Fri, 08 Feb 2019 17:14:47 +0000 http://www.dbalawyers.com.au/?p=9127 read more]]]> https://www.dbalawyers.com.au/smsf-taxation/can-a-trustee-be-liable-for-a-members-tax-debt/feed/ 0 Total superannuation balance and limited recourse borrowing arrangements: Part 2 https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/total-superannuation-balance-and-limited-recourse-borrowing-arrangements-part-2/ https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/total-superannuation-balance-and-limited-recourse-borrowing-arrangements-part-2/#respond Fri, 07 Dec 2018 15:45:38 +0000 http://www.dbalawyers.com.au/?p=9028 read more]]]> https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/total-superannuation-balance-and-limited-recourse-borrowing-arrangements-part-2/feed/ 0 Total superannuation balance and limited recourse borrowing arrangements: Part 1 https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/total-superannuation-balance-and-limited-recourse-borrowing-arrangements-part-1/ https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/total-superannuation-balance-and-limited-recourse-borrowing-arrangements-part-1/#respond Tue, 27 Nov 2018 00:31:43 +0000 http://www.dbalawyers.com.au/?p=9006 read more]]]> https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/total-superannuation-balance-and-limited-recourse-borrowing-arrangements-part-1/feed/ 0 The new ‘ipso facto’ regime and SMSFs https://www.dbalawyers.com.au/investments/the-new-ipso-facto-regime-and-smsfs/ https://www.dbalawyers.com.au/investments/the-new-ipso-facto-regime-and-smsfs/#respond Tue, 13 Nov 2018 07:28:03 +0000 http://www.dbalawyers.com.au/?p=8983 read more]]]> https://www.dbalawyers.com.au/investments/the-new-ipso-facto-regime-and-smsfs/feed/ 0 Why should the deposit be paid by the SMSF trustee? https://www.dbalawyers.com.au/contributions/why-should-the-deposit-be-paid-by-the-smsf-trustee/ https://www.dbalawyers.com.au/contributions/why-should-the-deposit-be-paid-by-the-smsf-trustee/#respond Sun, 30 Sep 2018 14:01:35 +0000 http://www.dbalawyers.com.au/?p=8878 read more]]]> https://www.dbalawyers.com.au/contributions/why-should-the-deposit-be-paid-by-the-smsf-trustee/feed/ 0 SMSFs –– the CGT withholding regime on property transfers is far broader than many think https://www.dbalawyers.com.au/ato/smsfs-the-cgt-withholding-regime-on-property-transfers-is-far-broader-than-many-think/ https://www.dbalawyers.com.au/ato/smsfs-the-cgt-withholding-regime-on-property-transfers-is-far-broader-than-many-think/#respond Wed, 01 Aug 2018 04:00:15 +0000 http://www.dbalawyers.com.au/?p=8757 read more]]]> https://www.dbalawyers.com.au/ato/smsfs-the-cgt-withholding-regime-on-property-transfers-is-far-broader-than-many-think/feed/ 0 Strategies to reduce your total superannuation balance: Part 1 https://www.dbalawyers.com.au/smsf-taxation/strategies-to-reduce-your-total-superannuation-balance-part-1/ https://www.dbalawyers.com.au/smsf-taxation/strategies-to-reduce-your-total-superannuation-balance-part-1/#respond Wed, 30 May 2018 03:00:37 +0000 http://www.dbalawyers.com.au/?p=8354 read more]]]> https://www.dbalawyers.com.au/smsf-taxation/strategies-to-reduce-your-total-superannuation-balance-part-1/feed/ 0 Limited recourse borrowing arrangements can use one bare trustee for multiple bare trusts https://www.dbalawyers.com.au/audit/limited-recourse-borrowing-arrangements-can-use-one-bare-trustee-multiple-bare-trusts/ https://www.dbalawyers.com.au/audit/limited-recourse-borrowing-arrangements-can-use-one-bare-trustee-multiple-bare-trusts/#respond Tue, 10 Oct 2017 03:03:08 +0000 http://www.dbalawyers.com.au/?p=7873 read more]]]> https://www.dbalawyers.com.au/audit/limited-recourse-borrowing-arrangements-can-use-one-bare-trustee-multiple-bare-trusts/feed/ 0 Unlocking potential and avoiding pitfalls in SMSF property development https://www.dbalawyers.com.au/audit/unlocking-potential-avoiding-pitfalls-smsf-property-development/ https://www.dbalawyers.com.au/audit/unlocking-potential-avoiding-pitfalls-smsf-property-development/#respond Mon, 26 Jun 2017 23:55:23 +0000 http://www.dbalawyers.com.au/?p=7455 read more]]]> https://www.dbalawyers.com.au/audit/unlocking-potential-avoiding-pitfalls-smsf-property-development/feed/ 0 Big changes for LRBAs on the horizon? https://www.dbalawyers.com.au/announcements/big-changes-lrbas-horizon/ https://www.dbalawyers.com.au/announcements/big-changes-lrbas-horizon/#respond Wed, 03 May 2017 01:17:21 +0000 http://www.dbalawyers.com.au/?p=7357 read more]]]> https://www.dbalawyers.com.au/announcements/big-changes-lrbas-horizon/feed/ 0 31 January 2017 ATO deadline looms for LRBAs https://www.dbalawyers.com.au/ato/31-january-2017-ato-deadline-looms-lrbas/ https://www.dbalawyers.com.au/ato/31-january-2017-ato-deadline-looms-lrbas/#respond Mon, 23 Jan 2017 22:56:40 +0000 http://www.dbalawyers.com.au/?p=7144 read more]]]> https://www.dbalawyers.com.au/ato/31-january-2017-ato-deadline-looms-lrbas/feed/ 0 ATO’s revised view on LRBAs and the NALI risk https://www.dbalawyers.com.au/announcements/atos-revised-view-lrbas-nali-risk/ https://www.dbalawyers.com.au/announcements/atos-revised-view-lrbas-nali-risk/#respond Thu, 20 Oct 2016 22:00:24 +0000 http://www.dbalawyers.com.au/?p=6866 read more]]]> https://www.dbalawyers.com.au/announcements/atos-revised-view-lrbas-nali-risk/feed/ 0 A hidden gem in new draft legislation https://www.dbalawyers.com.au/contributions/hidden-gem-new-draft-legislation/ https://www.dbalawyers.com.au/contributions/hidden-gem-new-draft-legislation/#respond Thu, 20 Oct 2016 13:00:12 +0000 http://www.dbalawyers.com.au/?p=6890 read more]]]> https://www.dbalawyers.com.au/contributions/hidden-gem-new-draft-legislation/feed/ 0 PCG 2016/5 and non-bank LRBAs — SMSFs get an extension to rectify https://www.dbalawyers.com.au/contributions/pcg-20165-and-non-bank-lrbas-smsfs-get-an-extension-to-rectify/ https://www.dbalawyers.com.au/contributions/pcg-20165-and-non-bank-lrbas-smsfs-get-an-extension-to-rectify/#comments Mon, 30 May 2016 04:45:34 +0000 http://www.dbalawyers.com.au/?p=6260 read more]]]> https://www.dbalawyers.com.au/contributions/pcg-20165-and-non-bank-lrbas-smsfs-get-an-extension-to-rectify/feed/ 2 Free tool for related party LRBAs https://www.dbalawyers.com.au/announcements/free-tool-related-party-lrbas/ https://www.dbalawyers.com.au/announcements/free-tool-related-party-lrbas/#respond Mon, 18 Apr 2016 05:56:37 +0000 http://www.dbalawyers.com.au/?p=6171 read more]]]> https://www.dbalawyers.com.au/announcements/free-tool-related-party-lrbas/feed/ 0 ATO releases safe harbours for non-bank SMSF limited recourse borrowing arrangements https://www.dbalawyers.com.au/announcements/ato-releases-safe-harbours-non-bank-smsf-limited-recourse-borrowing-arrangements/ https://www.dbalawyers.com.au/announcements/ato-releases-safe-harbours-non-bank-smsf-limited-recourse-borrowing-arrangements/#respond Wed, 06 Apr 2016 02:00:44 +0000 http://www.dbalawyers.com.au/?p=6156 read more]]]> https://www.dbalawyers.com.au/announcements/ato-releases-safe-harbours-non-bank-smsf-limited-recourse-borrowing-arrangements/feed/ 0 ATO to act soon on related party LRBAs https://www.dbalawyers.com.au/ato/ato-act-soon-related-party-lrbas/ https://www.dbalawyers.com.au/ato/ato-act-soon-related-party-lrbas/#respond Mon, 21 Dec 2015 06:03:02 +0000 http://www.dbalawyers.com.au/?p=6017 read more]]]> https://www.dbalawyers.com.au/ato/ato-act-soon-related-party-lrbas/feed/ 0 Recap on SMSF limited recourse borrowing arrangements https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/recap-on-smsf-limited-recourse-borrowing-arrangements/ https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/recap-on-smsf-limited-recourse-borrowing-arrangements/#respond Fri, 04 Dec 2015 13:00:42 +0000 http://www.dbalawyers.com.au/?p=5978 read more]]]> https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/recap-on-smsf-limited-recourse-borrowing-arrangements/feed/ 0 There’s a sting in the tail of new LRBA laws https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/theres-a-sting-in-the-tail-of-new-lrba-laws/ https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/theres-a-sting-in-the-tail-of-new-lrba-laws/#respond Sat, 14 Nov 2015 13:00:38 +0000 http://www.dbalawyers.com.au/?p=5972 read more]]]> https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/theres-a-sting-in-the-tail-of-new-lrba-laws/feed/ 0 SMSFs with related party LRBA borrowings https://www.dbalawyers.com.au/ato/smsfs-with-related-party-lrba-borrowings/ https://www.dbalawyers.com.au/ato/smsfs-with-related-party-lrba-borrowings/#respond Fri, 13 Nov 2015 03:09:22 +0000 http://www.dbalawyers.com.au/?p=5989 read more]]]> https://www.dbalawyers.com.au/ato/smsfs-with-related-party-lrba-borrowings/feed/ 0 LRBA holding trusts receive the ‘look through’ treatment https://www.dbalawyers.com.au/announcements/lrba-holding-trusts-receive-the-look-through-treatment/ https://www.dbalawyers.com.au/announcements/lrba-holding-trusts-receive-the-look-through-treatment/#respond Fri, 23 Oct 2015 03:05:57 +0000 http://www.dbalawyers.com.au/?p=5967 read more]]]> https://www.dbalawyers.com.au/announcements/lrba-holding-trusts-receive-the-look-through-treatment/feed/ 0 How to benchmark related party LRBAs when a bank won’t lend … including where buying a reg 13.22C unit trust! https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/how-to-benchmark-related-party-lrbas-when-a-bank-wont-lend-including-where-buying-a-reg-13-22c-unit-trust/ https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/how-to-benchmark-related-party-lrbas-when-a-bank-wont-lend-including-where-buying-a-reg-13-22c-unit-trust/#respond Tue, 31 Mar 2015 03:38:53 +0000 http://www.dbalawyers.com.au/?p=5591 read more]]]> https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/how-to-benchmark-related-party-lrbas-when-a-bank-wont-lend-including-where-buying-a-reg-13-22c-unit-trust/feed/ 0 Draft legislation released: limited recourse borrowing arrangements https://www.dbalawyers.com.au/announcements/draft-legislation-released-limited-recourse-borrowing-arrangements/ https://www.dbalawyers.com.au/announcements/draft-legislation-released-limited-recourse-borrowing-arrangements/#comments Mon, 19 Jan 2015 03:41:29 +0000 http://www.dbalawyers.com.au/?p=5466 read more]]]> https://www.dbalawyers.com.au/announcements/draft-legislation-released-limited-recourse-borrowing-arrangements/feed/ 1 More ATO guidance for related party limited recourse borrowing arrangements https://www.dbalawyers.com.au/announcements/ato-guidance-related-party-limited-recourse-borrowing-arrangements/ https://www.dbalawyers.com.au/announcements/ato-guidance-related-party-limited-recourse-borrowing-arrangements/#respond Wed, 17 Dec 2014 02:01:28 +0000 http://www.dbalawyers.com.au/?p=5421 read more]]]> https://www.dbalawyers.com.au/announcements/ato-guidance-related-party-limited-recourse-borrowing-arrangements/feed/ 0 SMSF borrowing — ATO ID 2014/39 and ATO ID 2014/40 both confirm that nil interest borrowings from related parties can cause non-arm’s length income https://www.dbalawyers.com.au/ato/smsf-borrowing-ato-id-201439-ato-id-201440-confirm-nil-interest-borrowings-related-parties-can-cause-non-arms-length-income/ https://www.dbalawyers.com.au/ato/smsf-borrowing-ato-id-201439-ato-id-201440-confirm-nil-interest-borrowings-related-parties-can-cause-non-arms-length-income/#respond Mon, 15 Dec 2014 01:32:16 +0000 http://www.dbalawyers.com.au/?p=5397 read more]]]> https://www.dbalawyers.com.au/ato/smsf-borrowing-ato-id-201439-ato-id-201440-confirm-nil-interest-borrowings-related-parties-can-cause-non-arms-length-income/feed/ 0 FSI final report recommends banning borrowings — but a window of opportunity exists! https://www.dbalawyers.com.au/announcements/fsi-final-report-recommends-banning-borrowings-window-opportunity-exists/ https://www.dbalawyers.com.au/announcements/fsi-final-report-recommends-banning-borrowings-window-opportunity-exists/#respond Sun, 07 Dec 2014 03:48:57 +0000 http://www.dbalawyers.com.au/?p=5389 read more]]]> https://www.dbalawyers.com.au/announcements/fsi-final-report-recommends-banning-borrowings-window-opportunity-exists/feed/ 0 LRBAs and related party leases: what you need to know https://www.dbalawyers.com.au/ato/lrbas-related-party-leases-need-know/ https://www.dbalawyers.com.au/ato/lrbas-related-party-leases-need-know/#respond Thu, 21 Aug 2014 01:51:40 +0000 http://www.dbalawyers.com.au/?p=5252 read more]]]> https://www.dbalawyers.com.au/ato/lrbas-related-party-leases-need-know/feed/ 0 Unwinding an SMSF limited recourse borrowing arrangement https://www.dbalawyers.com.au/announcements/unwinding-smsf-limited-recourse-borrowing-arrangement/ https://www.dbalawyers.com.au/announcements/unwinding-smsf-limited-recourse-borrowing-arrangement/#respond Wed, 13 Aug 2014 02:49:08 +0000 http://www.dbalawyers.com.au/?p=5248 read more]]]> https://www.dbalawyers.com.au/announcements/unwinding-smsf-limited-recourse-borrowing-arrangement/feed/ 0 SMSFs buying overseas property – tips & traps https://www.dbalawyers.com.au/investments/smsfs-buying-overseas-property-tips-traps/ https://www.dbalawyers.com.au/investments/smsfs-buying-overseas-property-tips-traps/#respond Thu, 12 Jun 2014 02:51:55 +0000 http://www.dbalawyers.com.au/?p=5103 read more]]]> https://www.dbalawyers.com.au/investments/smsfs-buying-overseas-property-tips-traps/feed/ 0 New law gives SMSF borrowing trusts breathing space https://www.dbalawyers.com.au/announcements/new-law-gives-smsf-borrowing-trusts-breathing-space/ https://www.dbalawyers.com.au/announcements/new-law-gives-smsf-borrowing-trusts-breathing-space/#respond Mon, 02 Jun 2014 02:07:21 +0000 http://www.dbalawyers.com.au/?p=5080 read more]]]> https://www.dbalawyers.com.au/announcements/new-law-gives-smsf-borrowing-trusts-breathing-space/feed/ 0 New ATO materials suggest non-arm’s length LRBAs = huge tax bill! https://www.dbalawyers.com.au/announcements/new-ato-materials-suggest-non-arms-length-lrbas-huge-tax-bill/ https://www.dbalawyers.com.au/announcements/new-ato-materials-suggest-non-arms-length-lrbas-huge-tax-bill/#respond Tue, 08 Apr 2014 02:18:28 +0000 http://www.dbalawyers.com.au/?p=4970 read more]]]> https://www.dbalawyers.com.au/announcements/new-ato-materials-suggest-non-arms-length-lrbas-huge-tax-bill/feed/ 0 LRBAs and repayment of loan: can an asset be left in a bare/holding trust? https://www.dbalawyers.com.au/ato/lrbas-repayment-loan-can-asset-left-bareholding-trust/ https://www.dbalawyers.com.au/ato/lrbas-repayment-loan-can-asset-left-bareholding-trust/#respond Mon, 03 Mar 2014 13:00:09 +0000 http://www.dbalawyers.com.au/?p=4896 read more]]]> https://www.dbalawyers.com.au/ato/lrbas-repayment-loan-can-asset-left-bareholding-trust/feed/ 0 Lecturing at Melbourne University — handout available https://www.dbalawyers.com.au/announcements/lecturing-melbourne-university-handout-available/ https://www.dbalawyers.com.au/announcements/lecturing-melbourne-university-handout-available/#respond Fri, 14 Feb 2014 03:28:54 +0000 http://www.dbalawyers.com.au/?p=4832 read more]]]> https://www.dbalawyers.com.au/announcements/lecturing-melbourne-university-handout-available/feed/ 0 Cross-insurance in an SMSF https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/cross-insurance-smsf/ https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/cross-insurance-smsf/#comments Tue, 04 Feb 2014 02:39:20 +0000 http://www.dbalawyers.com.au/?p=4798 read more]]]> https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/cross-insurance-smsf/feed/ 2 Trap for SMSF borrowings — chattels, goods, LRBAs and SMSFR 2012/1! https://www.dbalawyers.com.au/investments/trap-smsf-borrowings-chattels-goods-lrbas-smsfr-20121/ https://www.dbalawyers.com.au/investments/trap-smsf-borrowings-chattels-goods-lrbas-smsfr-20121/#comments Sun, 15 Dec 2013 13:00:51 +0000 http://www.dbalawyers.com.au/?p=4730 read more]]]> https://www.dbalawyers.com.au/investments/trap-smsf-borrowings-chattels-goods-lrbas-smsfr-20121/feed/ 1 International issues facing SMSFs today https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/international-issues-facing-smsfs-today/ https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/international-issues-facing-smsfs-today/#respond Mon, 25 Nov 2013 02:01:46 +0000 http://www.dbalawyers.com.au/?p=4711 read more]]]> https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/international-issues-facing-smsfs-today/feed/ 0 SMSFs and nil interest loans — the hidden tax consequences https://www.dbalawyers.com.au/ato/smsfs-nil-interest-loans-hidden-tax-consequences/ https://www.dbalawyers.com.au/ato/smsfs-nil-interest-loans-hidden-tax-consequences/#respond Mon, 14 Oct 2013 02:18:16 +0000 http://www.dbalawyers.com.au/?p=4652 read more]]]> https://www.dbalawyers.com.au/ato/smsfs-nil-interest-loans-hidden-tax-consequences/feed/ 0 SMSF borrowing — recent developments https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/smsf-borrowing-recent-developments/ https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/smsf-borrowing-recent-developments/#respond Wed, 02 Oct 2013 06:54:56 +0000 http://www.dbalawyers.com.au/?p=4594 read more]]]> https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/smsf-borrowing-recent-developments/feed/ 0