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LRBAs and related party leases: what you need to know

Publication date: 07 Oct 14 | Source: 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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Author profiles

Daniel Butler CTA
Photo of author, Daniel BUTLER Daniel of DBA Lawyers, 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 04 September 2019
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Tina Conitsiotis
Tina is a Consultant for DBA Lawyers. - Current at 22 July 2013
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