|SMSF Borrowing Memo||$220|
The memo is provided as a single use licence for one SMSF for a 12 month period. Further licences can be purchased if required.
- overview and guidance on the borrowing rules for SMSFs for limited recourse borrowing arrangements (‘LRBA’)
- SMSF borrowing memo, including:
- detailed outline of tax considerations (including CGT, GST and stamp duty)
- ‘frequently asked questions’ section, which covers a range of SMSF borrowing strategies and queries
- outline of the latest developments in SMSF borrowing, including the latest ATO position on uncertain issues
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