Category Archives: Borrowing

A Simple Guide to Borrowing in SMSF

Although Self-Managed Superannuation Funds (SMSFs) are normally not allowed to borrow, there are some important exceptions to this rule. One such exception, which has received plenty of attention in recent times, is an “Limited Recourse Borrowing Arrangements” (LRBA), which gets its name because the rights […]

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SMSFs and Related Party Transfers

Earlier this year, the Government began moves to ban off-market transfers of assets to self-managed superannuation funds (SMSFs) from related parties.  A related party of your SMSF broadly includes any other member of the SMSF, an employer that contributes to the fund by agreement (“standard […]

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