Skip to main content

Your shopping cart is empty

Superannuation: LRBAs and related party leases: What you need to know


Acquiring property and then leasing same to related party tenants can be a worthwhile strategy for SMSFs. However, borrowings and tenant fit-outs can add complexity.

Author profiles:

Author Photo - Daniel Butler CTA
Daniel Butler CTA
Dan is one of Australia's leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the ATO's Superannuation Industry Relationship Network (SIRN), the Chair of The Tax Institute's National Superannuation Committee, a member of the Law Institute of Victoria's Tax Committee, and is involved with a number of other tax and SMSF committees. Dan presents on the subject Taxation of Superannuation at the University of Melbourne's Master of Laws/Tax program. Dan is also a CTA and a Specialist SMSF Advisor. Current at 19 September 2016 Click here to expand/collapse more articles by Daniel BUTLER.
Tina Conitsiotis
Tina is a Consultant for DBA Lawyers. Current at 22 July 2013 Click here to expand/collapse more articles by Tina Conitsiotis.
Copyright Statement