On 28 September 2016, the ATO released a Practical Compliance Guideline (PCG 2016/5) and a Taxation Determination (TD 2016/16), regarding limited recourse borrowing arrangements and ‘arm’s length terms’. The ATO has revised its previous position and … Continued
On 1 December 2015, the ATO released two interpretative decisions, ATO ID 2015/27 and ATO ID 2015/28, on limited recourse borrowing arrangements. The ATO has made clear its position that if a self managed superannuation fund … Continued
If there is a change of trustee of an SMSF, then the arrangements for the handover must take into account any limited recourse borrowing arrangement which is in place (LRBA). The outgoing and incoming trustees … Continued
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