LRBAs and related party leases: what you need to know
07 Oct 14 |
AUSTRALIAN SUPERANNUATION LAW BULLETIN
Issue: Vol 26 No 7 Aug 2014
Pages: pp 88-90
Acquiring real estate under an LRBA and then leasing the same to a related party tenant can be a worthwhile strategy for SMSFs. However, consequent problems arise from the refurbishment of the property for tenants. This article considers tips and traps associated with this strategy.
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Daniel of DBA Lawyers, Daniel is one of Australia’s leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the ATO’s Superannuation Industry Relationship Network (SIRN), the Chair of the Tax Institute’s National Superannuation Committee, a member of the Law Institute of Victoria’s Tax Committee, and is involved with a number of other tax and SMSF committees and discussion groups. Dan presents on the subject Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor.
- Current at
29 May 2019
Tina is a Consultant for DBA Lawyers.
- Current at
22 July 2013