Limited Recourse Borrowing Arrangements / Professionals / SMSF / SMSF Strategy

State of play with SMSF Limited Recourse Borrowing Arrangements

The use of Limited Recourse Borrowing within Self Managed Super Funds continues to capture the attention of trustees and advisers alike. We are seeing some significant work being undertaken in this area of borrowing to provide greater clarity of section 67A & 67B introduced into the Superannuation Industry (Supervision) Act 1993 (“SIS Act”). With this … Continue reading »

Dealing at arms-length with your SMSF
SMSF / SMSF Compliance / Trustee education

Dealing at arms-length with your SMSF

The requirement to be dealing at ‘arms length’ with your SMSF is an important part of superannuation law to ensure┬áprevention of transactions that may allow fund assets to be used as a source of concessionally taxed benefits to members in pre-retirement years, or to advantage non-members. Section 109 of the Superannuation Industry (Supervision) Act (SIS … Continue reading »