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Limited Recourse Borrowing Arrangements by SMSFs - In practice paper

Published on 30 Aug 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The implementation of a LRBA by an SMSF is a very complex transaction since there are a minefield of issues and traps which need to be considered. The successful implementation of these arrangements requires the practitioner to be up to date and on top of their game. Getting it wrong can have devastating consequences. This paper covers:

  • Practical issues, common errors and traps with implementation
  • The role of the accountant, lawyer, financier and financial planner
  • Overview of the recently finalised SMSFR 2012/1
  • Loan and security documents and dealing with the financier
  • New stamp duty concessions and dealing with the OSR.

Author profile:

Lisa Oddo CTA
Lisa is a Solicitor at N.Panos & Associates, a boutique law firm specialising in tax, superannuation, commercial law, and estate and business succession planning matters. Lisa has provided clients with superannuation and estate planning advice including representing clients in family provision claims. Current at 28 June 2016 Click here to expand/collapse more articles by Lisa ODDO.
 

This was presented at 10th Annual Superannuation Intensive.

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Tax and SMSF compliance issues: An ATO perspective

Author(s):  Stuart FORSYTH

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