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Limited recourse borrowing arrangements — one trustee for multiple bare trusts

Publication date: 11 Sep 17 | Source: AUSTRALIAN TAX WEEK

Issue: Issue 36, 8 Sep 2017

Pages: pp. 1-2

Abstract:

This article looks at the issue of when a client’s self managed superannuation fund (“SMSF”) is undertaking a limited recourse borrowing arrangement (“LRBA”) and whether there needs to be a separate bare trustee (usually a company) for each bare trust.

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Author profiles

Gary CHAU
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David Oon
David is a Consultant with DBA Lawyers. - Current at 01 August 2013
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