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    • Popular documents
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      • Binding DBN
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      • Rollback of Pension
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LRBA interest rates to rise from 1 July 2022
Investments, LRBABy Aaron DunnJune 10, 2022Leave a comment

With an increase in interest rates in Australia by the Reserve Bank, this also has an impact on rates that are required to be charged under a limited recourse borrowing arrangements (LRBA).  The impact of these rate changes is significantly important for SMSFs that comply with the safe harbour terms outlined in PCG 2016/5 –…

What the ABA’s new update means for related party loan arrangements
COVID-19, LRBABy Aaron DunnJuly 18, 2021Leave a comment

As parts of Australia work through further periods of lockdown, the Australian Banking Association (ABA) has once again provided an update as to how banks will continue to support customers in NSW and Victoria with loan deferral support. Throughout the COVID-19 emergency period in 2020, the ABA provided loan repayment relief, whereby borrowers were provided…

ATO confirms Div 7A COVID LRBA loan relief
Compliance, COVID-19, LRBABy Aaron DunnMarch 31, 2021Leave a comment

The Australian Taxation Office (ATO) as part of its response to the coronavirus pandemic (COVID-19) indicated that it would not apply compliance resources for the 2019-20 and 2020-21 financial years for SMSFs that sought loan relief for LRBA related party loans. This relief applied for related party loans that complied with the safe harbour guidance…

LRBA loan relief variations due to COVID-19
COVID-19, LRBABy Aaron DunnSeptember 9, 2020Leave a comment

The Australian Taxation Office (ATO) has recently updated their questions & answers section on limited recourse borrowing arrangements (LRBA) where an SMSF has sought loan repayment relief to confirm that any adjustment to the loan to capitalise interest will not amount to a replacement of the existing LRBA loan contract. Where temporary repayment relief has…

Phase two relief to also assist SMSF loan arrangements
Compliance, COVID-19, LRBABy Aaron DunnJuly 13, 20201 Comment

As part of the ATO’s response for SMSF trustees dealing with the coronavirus pandemic (COVID-19), it provided relief for funds with a compliant limited recourse borrowing arrangement (LRBA) that had a loan with a related party. This COVID-19 relief essentially allows for a SMSF that was complying with the ‘safe harbour’ for real property in…

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