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Now you see them, now you don’t - Borrowings in SMSFs paper

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Published on 21 May 15 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • LRBAs as a difficult history
  • changes in the interpretation of the LRBA rules
  • limited recourse borrowing arrangements and nil interest loans
  • Tax and Superannuation Laws Amendment (2015 Measures No. 2) Bill 2015
  • duties in NSW and other states
  • leaving the asset in the hands of the holding trustee.

Author profile

Graeme COLLEY
Photo of author, Graeme COLLEY
Click here to expand/collapse more articles by Graeme COLLEY.

 

This was presented at NSW 8th Annual Tax Forum .

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Now you see them, now you don’t - Borrowings in SMSFs

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