DBA Newsfeed articles on limited recourse borrowing arrangements (‘LRBAs’)
from August 2014 to November 2021:
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- What an SMSF should do after paying out an LRBA loan
- New 15% tax on $3M+ member super balances — exposure draft legislation now issued as Div 296 tax
- Federal Court confirms AFCA award of $270,000 against a financial adviser for investment loss is a debt due and payable
- The new 15% tax on $3M+ member total super balances from 1 July 2025 — a tax analysis
- Does my SMSF deed need updating given ongoing changes?
- Correcting a misconception – how TSBs are calculated with certain LRBAs (critical for new tax on $3M+ balances)
- 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
- 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 a reg 13.22C unit trust!
- More ATO guidance for related party limited recourse borrowing arrangements
- 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.
