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Now you see them now you don't - Borrowings in SMSF presentation

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

This presentation covers:

  • reports and inquiries
  • significance of borrowing in SMSFs
  • SMSFR 2012/1 - single acquirable asset and changes in use
  • untangling an LRBA
  • issues with LRBAs and non-commercial loans
  • legislation on the horizon
  • the budget - what does it mean?

Author profile

Graeme Colley
Photo of author, Graeme COLLEY Graeme Colley is a well-known figure in the SMSF community with a long-standing reputation as an accomplished educator, technical expert and advocate for the sector. He is currently an ambassador for the Auditors Institute and Executive Education Facilitator with the AGSM at the University of NSW. He brings over 30 years of taxation and superannuation experience gained from a wide range of senior positions in the public and private sectors. Graeme contributes to many industry publications and is a joint author of the CCH Master Financial Planning Guide and Financial Planning in Australia. In addition to his work with the UNSW, his academic teaching experience extends to the Master of Commerce (Financial Planning) at the University of Western Sydney. Graeme is a qualified SMSF Specialist Advisor (SSA) and a Member of the Chartered Accountants Australia & New Zealand (CAANZ). Graeme's current roles: -Consultant & Ambassador for the Auditors Institute -Executive Education Facilitator with the AGSM at University of NSW - Current at 28 January 2026
Click here to expand/collapse more articles by Graeme COLLEY.

 

This was presented at NSW 8th Annual Tax Forum .

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