Date: Wednesday, 2 September 2026

Time: 11:00 AM – 3:00 PM AEST

CPD Points: 4 Accredited CPD Hours

Format: Interactive Virtual Masterclass (Includes case study, resource hub & live Q&A)

About the Masterclass

With the 10 August 2026 deadline now in effect, the Limited Recourse Borrowing Arrangement (LRBA) landscape has undergone its most significant structural shift in years. The ban on using LRBAs for residential property—restricting real property borrowing strictly to Business Real Property—means practitioners must navigate a whole new set of compliance rules, grandfathering traps, and operational requirements.

However, mastering LRBAs in 2026 requires looking far beyond just the initial setup phase. To deliver true end-to-end strategy and compliance, SMSF professionals must understand how to manage an LRBA through every stage of its lifecycle—right through to loan discharge and asset transfer.

In this intensive 4-hour virtual masterclass, Tim Miller and Aaron Dunn will walk you through the end-to-end lifecycle of an LRBA. Built around Smarter SMSF’s Cooper Family Case Study, this practical, scenario-based event will take you from initial borrowing strategies and post-August legislative rules, through ongoing compliance (SMSFR 2012/1), to the decisions upon transferring the asset back to the fund as beneficial owner.

Practical Case Study: The Cooper Family

Throughout the masterclass, we will follow the journey of the Cooper family as their SMSF navigates the real-world complexities of borrowing inside super:

• Phase 1: The New World of LRBAs – How the 10 August 2026 legislative changes affect the Cooper family’s property strategy, establishing what qualifies as Business Real Property, and evaluating related-party vs. commercial loan options.

• Phase 2: Ongoing Management & Life Events – Navigating key events during the loan term through the lense of the Commissioner’s guidance in SMSFR 2012/1), including property improvements vs. repairs, and the replacement asset rules.  We will also explore compliance with ongoing lending requirements, including through refinancing and with related-party loan benchmark compliance (PCG 2016/5),

• Phase 3: Unwinding & Final Transfer – Consider procedural, legal, and stamp duty requirements when the loan is fully repaid and considerations in the potential transfer of full legal ownership back to the SMSF trustee as beneficial owner.

What’s Included with the Masterclass?

• 4 Accredited CPD Hours (applicable for SMSF Association, CPA Australia, CA ANZ, IPA, and TPB requirements).

• Case study answer booklet – from our Cooper Family Case Study activities

• LRBA Checklist related to LRBA establishment, related-party loan agreements, and bare trust unwind documentation.

• Live Interactive Q&A with Tim Miller and Aaron Dunn throughout the session.

Your Presenters

Who Should Attend?

This masterclass is designed for accountants, SMSF advisers, auditors, tax practitioners, and legal specialists looking for practical, actionable knowledge to manage client LRBA arrangements safely in a post-10 August environment.

Smarter SMSF CPD Members: Please note that you will be a sent details on how to register approximately 2 weeks before the event.  You cannot register from this page without payment.

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