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Self Managed Superannuation Funds (Limited Recourse Borrowing Arrangements – In-House Asset Exclusion) Determination 2014 was made on 4 April 2014 and registered on the Federal Register of Legislative Instruments on 10 April 2014 as Legislative Instrument No F2014L00396.

The instrument ensures that an investment in a related trust held by a self managed superannuation fund (SMSF) as a required part of a limited recourse borrowing arrangement (LRBA) is excluded from being an in-house asset of the SMSF in the circumstances described in the instrument. The instrument modifies the application of s 71(8) of the Superannuation Industry (Supervision) Act 1993 for periods before a borrowing occurs and after a borrowing has been repaid.

For a copy of the Explanatory Statement, click on the Explanatory Statement tab.

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