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On 23 May 2012, the ATO issued Self Managed Superannuation Funds Ruling SMSFR 2012/1 entitled "Self Managed Superannuation Funds: limited recourse borrowing arrangements - application of key concepts".

It was previously released in draft form as SMSFR 2011/D1.

The limited recourse borrowing arrangements provisions are found in ss 67A and 67B of the Superannuation Industry (Supervision) Act 1993.

The key concepts explained in the Ruling are:

  • what is an 'acquirable asset' and a 'single acquirable asset';
  • 'maintaining' or 'repairing' the acquirable asset as distinguished from 'improving' it; and
  • when a single acquirable asset is changed to such an extent that it is a different (replacement) asset.


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