Hot on the heels of the legislation itself, the ATO has now published its guidance on the changes to limited recourse borrowing arrangements (LRBAs), confirming how it intends to administer s 67A(2)(c) SISA from commencement on 10 August 2026. Read the ATO guidance (QC107811) Where our earlier piece, The LRBA Residential Property Ban: What It…
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On 1 July each year, the Smarter SMSF team implements a range of changes across the platform, including order forms and generated documents. Whilst it might not look like much from the outside, these changes are crucial to ensure that your orders remain current and up-to-date with the ever-changing super and tax laws. This year…
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Please note that the ASIC fees for a company incorporation have increased by $25 from 1 July 2026 in line with the Consumer Price Index (CPI). Company Fees 2025-26 From 1 July 2026 Application for registration as an Australian Company (proprietary company that has share capital) $611 $636 Revised fees We note that there is…
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Australia’s anti-money laundering laws have expanded. From 1 July 2026, the same obligations that have applied to banks and financial institutions for years now extend to professional services firms — including platform providers like Smarter SMSF that facilitate trust and company formations. This isn’t a cause for alarm. Most of what you do today continues…
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The Government has confirmed what many of us feared was coming. As part of its deal with the Greens to secure passage of the CGT and negative gearing reforms announced in the 2026–27 Federal Budget, Labor has agreed to close the door on limited recourse borrowing arrangements (LRBAs) for residential property inside SMSFs. Read the…
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