Once an LRBA has been repaid, decisions need to be made about whether to keep the asset in the bare ...
It is vital that SMSF trustees and advisers carefully review related party loan arrangements to ensure continued compliance with the ...
This week's announcement by Treasurer Jim Chalmers that the government has no plans to alter the rules surrounding LRBAs for ...
The ATO Commissioner’s updated comments regarding non-ADI offset accounts suggest these arrangements should be carefully reviewed to ensure compliance.
SMSFs with LRBAs in place should consider the potential of a further rate cut in relation to the ATO safe ...
An SMSF can have a related party LRBA with foreign property but maintaining compliance at audit requires extra work, a ...
A loan agreement warrant should be presented at audit to ensure that any borrowings to an SMSF meets the required ...
An SMSF must amend its trust deed before engaging in limited recourse borrowing, a legal specialist has said.
An alternative to an SMSF establishing a limited recourse borrowing arrangement (LRBA) is for the fund to invest in a ...