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 »

Opinion / Professionals / SMSF / SMSF Compliance / Statistics

10 things about the latest stats on SMSFs

The Australian Taxation Office (ATO) has recently released (2 March 2011) their quarterly SMSF statistics to the end of December 2010.  A lot of attention is directed to these statistics about the continuing growth of the SMSF industry, but what are some of these statistics really telling us about self-managed super funds? I outlined below … Continue reading »

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 Strategy

Buying "off-the-plan" with limited recourse borrowing arrangements

Recent media suggests rapidly growing interest in the use of limited recourse borrowing arrangements to acquire property using a Self Managed Super Fund. One of the more common ways people are acquiring property is through “off-the-plan” (OTP) developments, whereby the SMSF signs a contract for the vendor to deliver at settlement a completed apartment. How an … Continue reading »

SMSF / SMSF Strategy / Trustee education

Video Blog – Understanding SMSF Limited Recourse Borrowing Arrangements

The latest edition to my video blogs is now available, which focuses on the topic of understanding SMSF limited recourse borrowing arrangements.  This looks at how superannuation law applies to these arrangements post 7 July 2010. You can also access further information on this topic by listening to my previously recorded webinar, “SMSF borrowing strategies“. … 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 »