DBA Newsfeed articles on limited recourse borrowing arrangements (‘LRBAs’)
from August 2014 to November 2021:
- Related party LRBA variations and PCG 2016/5
- SMSFs, LRBAs and NALI
- LRBAs- current tips and traps
- Total superannuation balance and limited recourse borrowing arrangements: Part 1
- Total superannuation balance and limited recourse borrowing arrangements: Part 2
- Why should the deposit be paid by the SMSF trustee?
- Limited recourse borrowing arrangements can use one bare trustee for multiple bare trusts
- Big changes for LRBAs on the horizon?
- PCG 2016/5 and non-bank LRBAs — SMSFs get an extension to rectify
- Free tool for related party LRBAs
- ATO to act soon on related party LRBAs
- SMSFs with related party LRBA borrowings
- LRBA holding trusts receive the ‘look through’ treatment
- How to benchmark related party LRBAs when a bank won’t lend … including where buying areg 13.22C unit trust!
- Draft legislation released: limited recourse borrowing arrangements
- More ATO guidance for related party limited recourse borrowing arrangements
- SMSF borrowing — ATO ID 2014/39 and ATO ID 2014/40 both confirm that nil interestborrowings from related parties can cause non-arm’s length income
- LRBAs and related party leases: what you need to know
These newsfeeds are general information only, may not reflect current law and practices and should not be relied on without obtaining expert advice. Naturally, we would be pleased to assist with any advice or assistance you may need at our hourly fee rates.