Overview When dealing with limited recourse borrowing arrangements (LRBAs), it is important to understand the consequences that may arise where the LRBA is not implemented and maintained on a proper basis. This is especially so in the case of a self managed superannuation fund (SMSF) undertaking a related party LRBA. The terms and conditions of [read more]

SMSFs, LRBAs and NALI
By Daniel Butler on 17/02/2021 in DBA News, Investments, Limited recourse borrowing arrangements, SMSF compliance, SMSF strategy, Taxation, Trustee education