When to date a bare trust deed
The right date for the bare trust deed in an SMSF LRBA depends on where the property is. A state-by-state guide for advisers, with a downloadable one-page reference.
Residential property LRBA ban now law: commencement 10 August 2026
The Treasury Laws Amendment (Tax Reform No. 1) Act 2026 received Royal Assent on 26 June 2026. The residential property LRBA ban commences 10 August 2026. Existing LRBAs and refinancing are protected. Contracts signed before 10 August remain inside the transition.
Residential property LRBAs to be banned: what SMSF trustees need to know
On 23 June 2026 the government and the Greens confirmed a Senate deal: an amendment to the first tranche of tax reform legislation will ban future limited recourse borrowing arrangements (LRBAs) by SMSFs for residential property. LRBAs for commercial property, business real property and listed shares remain available. Existing arrangements are protected, contracts signed before commencement are protected, and the change takes effect 45 days after Royal Assent.
Understanding Invoicing and Outgoings Under an SMSF LRBA Structure
By Shaun McCheane When an SMSF acquires property via a Limited Recourse Borrowing Arrangement (LRBA), one of the first practical issues trustees encounter is this: Why are invoices and notices addressed to the custodian rather than the fund? This isn’t an error — it reflects the underlying legal structure. Under an LRBA, the custodian (bare…
Purchasing Property Through an SMSF: Perspective for Professionals & Business Owners
The decision to purchase property through a Self‑Managed Super Fund (SMSF) requires careful thought. Not because it is inherently complex, but because the rules that govern what an SMSF may buy — and from whom — are strict, nuanced, and often misunderstood. This is reflected in investor behaviour. Despite Australians’ passion for property, the ATO…
What to Do When You’ve Paid Off Your SMSF LRBA
This came up as a practical question from one of our staff to the head of compliance at We Love SMSF, and it prompted me to write this article so that trustees can gain an understanding of what they would need should this decision arise. Of course, you can come to us for assistance if…
Owning Your Business Property in a SMSF
If you are interested in both Property and run a business, a common approach taken by numerous small business owners is to have their business property owned by their self-managed superannuation fund (SMSF). Before we start, let me emphasize, this is not a strategy to prop up a failing business. There are a number of…
Questions to Ask Yourself Before Considering an SMSF Property Investment
I’ve been receiving numerous inquiries about SMSF loans for property investment, and we’ve been hosting educational seminars on this topic for clients and the public. My main observation is that many people are jumping on the bandwagon without fully understanding the additional risks and costs involved. Here are some essential questions to consider before you…
Navigating SMSF Property Investments: Maintenance vs Improvement
I often get asked about the intricacies of managing a property within a Self-Managed Super Fund (SMSF), especially when it’s under a Limited Recourse Borrowing Arrangement (LRBA). It’s a topic that’s not only complex but also critical for the sustained growth and compliance of your superannuation fund. So, I thought it would be helpful to…
Limited Recourse Borrowing Arrangements (LRBA): Potential Personal Guarantees Issued by the Lender
When it comes to investing through your self-managed super fund (SMSF), understanding the intricacies of Limited Recourse Borrowing Arrangements (LRBAs) is crucial. As a financial adviser, I have observed the increasing popularity of LRBAs, particularly in property investments. However, with this rise comes the need for clarity, especially regarding the implications of personal guarantees. The…
