Why you should review your SMSF clients’ existing borrowing arrangements
In recent months, there have been a number of developments relating to self-managed super fund (SMSF) limited recourse borrowing arrangements (LRBAs). For SMSF clients contemplating entering into any type of LRBA in the foreseeable future, the recommendations of the Financial System Inquiry panel (FSI) may influence current planning because, although not government policy, the recommendations may lead to new legal restrictions on LRBAs during the course



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