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The ATO has published a case study involving improvements to limited recourse borrowing arrangement (LRBA) assets, in this case, an existing commercial property. The improvements update the premises from a florist business to an optometrist business. The case study concludes that as "there were no significant changes to the commercial nature of the property, updating the premises from a florist to an optometrist would not cause the commercial property to become a different asset".

To access the case study, go here

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