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The ATO says that it is time to prepare for the 2014 SMSF annual return (SAR). If an SMSF has assets held under limited recourse borrowing arrangements (LRBAs), they must be reported at the LRBA labels in Section H: Assets and liabilities of the SAR.

The ATO says that it has noticed some misreporting at these labels and has provided some tips to assist the preparation of the SAR. For more information, go here



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