Using a LRBA within a SMSF

An “integrity” measure, which aimed to stop Self managed superfunds (“SMSF”) trustees from manipulating their total superannuation balance in order to keep below the $1.6 million threshold, may have the unintended outcome of reducing the appeal of Limited Recourse Borrowing Arrangements (“LRBA”). Legislated changes to LRBAs in regard to calculating an SMSF member’s total superannuation […]