Safe harbour provisions cannot be applied to units purchased in an unlisted unit trust through an LRBA arrangement, says a ...
The safe harbour interest rate for related party limited recourse borrowing has changed for 2025.
There are three key areas within limited recourse borrowing arrangements that the ATO has indicated it will focus on regarding ...
The introduction of the $3 million super tax has sparked a fresh debate about limited recourse borrowing arrangements, says the ...
The repayment of a limited recourse borrowing arrangement presents an opportunity to consider changes to the property’s title but does ...
A resounding yes. Let's explore why.
The complex nature of limited recourse borrowing arrangements means it is necessary for SMFS to carefully consider setting up an ...
If an SMSF has lost documentation regarding limited recourse borrowing arrangements, paying out the loan can be one way to ...
There are a lot of situations where a transaction could technically be a borrowing, but the problem is understanding when ...