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SMSF borrowing guides


The 2017/18 financial year has been a busy time for limited recourse borrowing arrangements and our guides have been updated to ensure you are all up-to-date with the changes.

We have seen new legislation being drafted which, once enacted, will impact a member’s total superannuation balance in some circumstances, and the ATO declared its position regarding trustees taking out death insurance cover on the lives of the members for the purposes of being able to discharge a debt under an LRBA.

Our information regarding the stamp duty assessment of the transfer or holding trust deed in New South Wales, the Australian Capital Territory and South Australia has been updated based on developments in these jurisdictions.

Our content has also been expanded by the addition of two great chapters outlining how land tax applies to limited recourse borrowing arrangements in New South Wales and Victoria.

Guides can be ordered online via the Professional Development tab or feel free to call us for further information on 02 8296 6266.