Professionals / SMSF / SMSF Strategy

Are limited recourse borrowings beyond repair?

Changes that took effect on 7 July 2010 for limited recourse borrowing arrangements don’t seem to have dampened the enthusiasm for people being attracted to the use of this strategy to acquire either residential or commercial property within a SMSF. These changes have however introduced a more restrictive environment in holding property, in particular for … Continue reading »

Professionals / SMSF / SMSF Compliance

More from the ATO on SMSF limited recourse borrowing arrangements

With greater certainty around the use of limited recourse borrowing arrangements within Self Managed Super Funds, the Australian Taxation Office (“ATO”) appears to be feverishly producing information and decisions in this area for trustees and professionals. In the past couple of weeks, the ATO has issued ATO ID 2010/162 on arm’s length dealings for related … Continue reading »

20 things you need to know about undertaking borrowing inside a SMSF to acquire property
Professionals / SMSF / SMSF Strategy / Trustee education

20 things you need to know about undertaking borrowing inside a SMSF to acquire property

  Borrowing inside a SMSF has been an attractive option for many people considering the acquisition of property, whether it be commercially (i.e. for their business) or for residential investment.  Whilst SMSF borrowing can be an attractive option to consider, it has a range of important features that people need to be aware of when … Continue reading »