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Google Keyword Rankings for : borrowing smsf ato
1
Borrowing | Australian Taxation Office
https://www.ato.gov.au/Super/Self-managed-super-funds/Investing/Restrictions-on-investments/Borrowing/
Your fund can borrow money only in very limited circumstances, such as short-term loans to make benefit payments, or limited recourse borrowing arrangements ...
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https://www.ato.gov.au/Super/Self-managed-super-funds/Investing/Restrictions-on-investments/Borrowing/
Your fund can borrow money only in very limited circumstances, such as short-term loans to make benefit payments, or limited recourse borrowing arrangements ...
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2
ATO guidance for LRBA related party loan (safe harbour)
https://www.superaccounting.com.au/what-is-smsf/technical-guidance/005-lrba-related-party-loan-safe-harbour.html
The Guidelines sets out the terms on which SMSF trustees may structure their LRBAs with related party loans that are acceptable to the ATO. The structuring of ...
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https://www.superaccounting.com.au/what-is-smsf/technical-guidance/005-lrba-related-party-loan-safe-harbour.html
The Guidelines sets out the terms on which SMSF trustees may structure their LRBAs with related party loans that are acceptable to the ATO. The structuring of ...
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3
properTy in smsfs - AWS
https://rainmaker-s3-media.s3-ap-southeast-2.amazonaws.com/prod/media/library/Ratcliff.pdf?8512f
ing from a related party on terms favourable to the SMSF. • ATO ID 2010 /184 – Self Managed Superannuation. Fund: limited recourse borrowing arrangement ...
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https://rainmaker-s3-media.s3-ap-southeast-2.amazonaws.com/prod/media/library/Ratcliff.pdf?8512f
ing from a related party on terms favourable to the SMSF. • ATO ID 2010 /184 – Self Managed Superannuation. Fund: limited recourse borrowing arrangement ...
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4
ATO releases guidance on SMSF related-party loans
https://www.macquarie.com.au/advisers/guidance-on-smsf-related-party-loans.html
The Australian Taxation Office (ATO) has released Practical Compliance Guideline 2016/5 to assist trustees of self-managed superannuation funds (SMSFs) in ...
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https://www.macquarie.com.au/advisers/guidance-on-smsf-related-party-loans.html
The Australian Taxation Office (ATO) has released Practical Compliance Guideline 2016/5 to assist trustees of self-managed superannuation funds (SMSFs) in ...
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5
ATO look set to 'pull the pin' on 'zero interest' limited recourse ...
https://www.morrows.com.au/news/ato-look-set-to-pull-the-pin-on-zero-interest-limited-recourse-borrowing-loans/
Since the borrowing within superannuation funds has been allowable, a strategy thought to be effective for SMSFs was to borrow funds from a related party ...
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https://www.morrows.com.au/news/ato-look-set-to-pull-the-pin-on-zero-interest-limited-recourse-borrowing-loans/
Since the borrowing within superannuation funds has been allowable, a strategy thought to be effective for SMSFs was to borrow funds from a related party ...
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6
SMSF borrowing rules - ATO provides further guidance
https://growsmsf.com.au/ato-provides-further-guidance-on-smsf-borrowing-rules/
This ruling confirms that a SMSF can borrow from a related party (such as the members or a company or family trust controlled by the members) and pay an ...
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https://growsmsf.com.au/ato-provides-further-guidance-on-smsf-borrowing-rules/
This ruling confirms that a SMSF can borrow from a related party (such as the members or a company or family trust controlled by the members) and pay an ...
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7
SMSFs and property - Moneysmart.gov.au
https://moneysmart.gov.au/property-investment/smsfs-and-property
SMSF borrowing · Higher costs – SMSF property loans tend to be more costly than other property loans. · Cash flow – Loan repayments must come from your SMSF.
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https://moneysmart.gov.au/property-investment/smsfs-and-property
SMSF borrowing · Higher costs – SMSF property loans tend to be more costly than other property loans. · Cash flow – Loan repayments must come from your SMSF.
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8
Lending in SMSF - Superannuation Warehouse
https://superannuationwarehouse.com.au/assets/lending-in-smsf/
Bank and Broker Information. You are free to use any banks or lenders when financing for your SMSF property purchase. · ATO Guidance on Borrowing. The ATO issued ...
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https://superannuationwarehouse.com.au/assets/lending-in-smsf/
Bank and Broker Information. You are free to use any banks or lenders when financing for your SMSF property purchase. · ATO Guidance on Borrowing. The ATO issued ...
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9
CFR & ATO report on SMSF borrowing arrangements
https://ministers.treasury.gov.au/ministers/stuart-robert-2018/media-releases/cfr-ato-report-smsf-borrowing-arrangements
A report by the Council of Financial Regulators (CFR) and the Australian Taxation Office (ATO) has found that assets held by self-managed ...
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https://ministers.treasury.gov.au/ministers/stuart-robert-2018/media-releases/cfr-ato-report-smsf-borrowing-arrangements
A report by the Council of Financial Regulators (CFR) and the Australian Taxation Office (ATO) has found that assets held by self-managed ...
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10
Loans under Division 7A and ATO safe harbour guidelines
https://www.supercentral.com.au/resource-centre/white-papers-technical-guides/smsf/loans-under-division-7a-and-ato-safe-harbour-guidelines
This is because when an SMSF trustee or a member of a fund is a shareholder of the lender, which is a private company, it raises the issue of whether the loan ...
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https://www.supercentral.com.au/resource-centre/white-papers-technical-guides/smsf/loans-under-division-7a-and-ato-safe-harbour-guidelines
This is because when an SMSF trustee or a member of a fund is a shareholder of the lender, which is a private company, it raises the issue of whether the loan ...
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11
Superannuation limited recourse borrowing client letter
https://www.cpaaustralia.com.au/-/media/project/cpa/corporate/documents/tools-and-resources/superannuation/super-limited-recourse-borrowing-client-letter.docx?rev=75378ad784a64cd9908d1114e3a81b8b
ATO guidance on the application of those rules. Implications for a member's transfer balance account. General LRBA rules. SMSFs are generally prohibited from ...
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https://www.cpaaustralia.com.au/-/media/project/cpa/corporate/documents/tools-and-resources/superannuation/super-limited-recourse-borrowing-client-letter.docx?rev=75378ad784a64cd9908d1114e3a81b8b
ATO guidance on the application of those rules. Implications for a member's transfer balance account. General LRBA rules. SMSFs are generally prohibited from ...
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12
SMSF loans: What are the SMSF borrowing rules? - SuperGuide
https://www.superguide.com.au/smsfs/smsf-borrowing-property-investing
“The ATO has no guidelines if the fund has borrowed from a related party for these purposes, compared to borrowing for limited recourse ...
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https://www.superguide.com.au/smsfs/smsf-borrowing-property-investing
“The ATO has no guidelines if the fund has borrowed from a related party for these purposes, compared to borrowing for limited recourse ...
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13
SMSF Borrowing - new ATO Guidelines - LinkedIn
https://www.linkedin.com/pulse/smsf-borrowing-new-ato-guidelines-michelle-griffiths?trk=mp-reader-card
SMSF Borrowing - new ATO Guidelines · Michelle Griffiths · Nil Interest loans to Super Funds will create a big tax problem - as the investment ...
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https://www.linkedin.com/pulse/smsf-borrowing-new-ato-guidelines-michelle-griffiths?trk=mp-reader-card
SMSF Borrowing - new ATO Guidelines · Michelle Griffiths · Nil Interest loans to Super Funds will create a big tax problem - as the investment ...
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14
The ATO provides welcome certainty for limited recourse ...
https://www.findlaw.com.au/articles/5442/the-ato-provides-welcome-certainty-for-limited-rec.aspx
The ATO has recently answered this question with the publication of the Self Managed Superannuation Fund (Limited Recourse Borrowing – In-House Asset ...
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https://www.findlaw.com.au/articles/5442/the-ato-provides-welcome-certainty-for-limited-rec.aspx
The ATO has recently answered this question with the publication of the Self Managed Superannuation Fund (Limited Recourse Borrowing – In-House Asset ...
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15
LEVERAGE AND RISK IN THE SUPERANNUATION SYSTEM
https://www.cfr.gov.au/publications/policy-statements-and-other-reports/2019/leverage-and-risk-in-the-superannuation-system/pdf/report.pdf
The current levels of borrowing by SMSFs are unlikely to pose ... Although all superannuation funds can use LRBAs, ATO and APRA data ...
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https://www.cfr.gov.au/publications/policy-statements-and-other-reports/2019/leverage-and-risk-in-the-superannuation-system/pdf/report.pdf
The current levels of borrowing by SMSFs are unlikely to pose ... Although all superannuation funds can use LRBAs, ATO and APRA data ...
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16
How ASIC and the ATO regulate SMSF borrowing
https://propertiesandpathways.com.au/how-the-government-regulates-smsf-borrowing/
SMSF borrowing has grown significantly since it was brought in almost two decades ago. But concerns have been raised about the safety of the ...
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https://propertiesandpathways.com.au/how-the-government-regulates-smsf-borrowing/
SMSF borrowing has grown significantly since it was brought in almost two decades ago. But concerns have been raised about the safety of the ...
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17
Box D: Self-managed Superannuation Funds
https://www.rba.gov.au/publications/fsr/2013/sep/pdf/box-d.pdf
to cite investing in real property and borrowing ... (d) ATO estimates as at 30 June 2012, based on 2011 SMSF annual returns and member contribution ...
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https://www.rba.gov.au/publications/fsr/2013/sep/pdf/box-d.pdf
to cite investing in real property and borrowing ... (d) ATO estimates as at 30 June 2012, based on 2011 SMSF annual returns and member contribution ...
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18
Self Managed Super Fund SMSF borrowing landscape ...
https://www.manageyoursuper.com.au/tag/self-managed-super-fund-smsf-borrowing-landscape-limited-recourse-borrowing-arrangements-smsf-ato-smsf-audit/
Super borrowing is arguably the fastest-growing area of financial advice, and a potentially lucrative one for self-managed superannuation fund (SMSF) ...
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https://www.manageyoursuper.com.au/tag/self-managed-super-fund-smsf-borrowing-landscape-limited-recourse-borrowing-arrangements-smsf-ato-smsf-audit/
Super borrowing is arguably the fastest-growing area of financial advice, and a potentially lucrative one for self-managed superannuation fund (SMSF) ...
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19
ATO releases updated guidance on LRBA and Division 7A ...
https://www.playerhall.com/financial-planning-news/46047
In a previous blog with SMSF Adviser, DBA Lawyers director Daniel Butler said when dealing with limited recourse borrowing arrangements (LRBAs), ...
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https://www.playerhall.com/financial-planning-news/46047
In a previous blog with SMSF Adviser, DBA Lawyers director Daniel Butler said when dealing with limited recourse borrowing arrangements (LRBAs), ...
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20
ATO worried about $12b in SMSF loans - AFR
https://www.afr.com/wealth/superannuation/ato-worried-about-12b-in-smsf-loans-20190117-h1a5ka
The Tax Office has raised the alarm over the one-third of $39 billion in property loans by self-managed super funds that are guaranteed by ...
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https://www.afr.com/wealth/superannuation/ato-worried-about-12b-in-smsf-loans-20190117-h1a5ka
The Tax Office has raised the alarm over the one-third of $39 billion in property loans by self-managed super funds that are guaranteed by ...
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21
SMSF - How much can I borrow? | Self Managed Super Fund ...
https://www.bottomlinecontrol.com.au/info/smsf-how-much-can-i-borrow
How much can a SMSF trustee borrow? The minimum amount that can be borrowed by a SMSF trustee is $100000 subject to the borrowing capacity of your fund and ...
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https://www.bottomlinecontrol.com.au/info/smsf-how-much-can-i-borrow
How much can a SMSF trustee borrow? The minimum amount that can be borrowed by a SMSF trustee is $100000 subject to the borrowing capacity of your fund and ...
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22
SMSF Borrowing and limited recourse borrowing arrangements
https://www.youtube.com/watch?v=EUcXm2VBqsc
Australian Taxation Office
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https://www.youtube.com/watch?v=EUcXm2VBqsc
Australian Taxation Office
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23
smsf loans | The SMSF Coach
https://smsfcoach.com.au/tag/smsf-loans/
The ATO have issued long-awaited guidelines providing SMSF trustees with suggested 'Safe Harbour' loan terms on which trustees may use to structure a related ...
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https://smsfcoach.com.au/tag/smsf-loans/
The ATO have issued long-awaited guidelines providing SMSF trustees with suggested 'Safe Harbour' loan terms on which trustees may use to structure a related ...
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24
ATO extends deadline for SMSF borrowing arrangement - MGD
https://mgdwealth.com.au/ato-extends-deadline-smsf-borrowing-arrangement/
The ATO has announced that it is allowing SMSF trustees additional time to ensure that any limited recourse borrowing arrangements (LRBAs) that their fund ...
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https://mgdwealth.com.au/ato-extends-deadline-smsf-borrowing-arrangement/
The ATO has announced that it is allowing SMSF trustees additional time to ensure that any limited recourse borrowing arrangements (LRBAs) that their fund ...
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25
ATO releases safe harbours for non-bank SMSF limited ...
https://www.dbalawyers.com.au/announcements/ato-releases-safe-harbours-non-bank-smsf-limited-recourse-borrowing-arrangements/
However, some SMSFs have obtained loans from unrelated parties such as friends that are not related parties that still fall under the ATO's ...
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https://www.dbalawyers.com.au/announcements/ato-releases-safe-harbours-non-bank-smsf-limited-recourse-borrowing-arrangements/
However, some SMSFs have obtained loans from unrelated parties such as friends that are not related parties that still fall under the ATO's ...
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26
SMSFs watch out! ATO changes its view on non-arm's length ...
https://cgw.com.au/publication/limited-recourse-borrowing-arrangements-smsfs-watch-out-ato-changes-its-view-on-non-arms-length-income/
Limited recourse borrowing arrangements: SMSFs watch out! ATO changes its view on non-arm's length income · Whether you should be reporting the ...
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https://cgw.com.au/publication/limited-recourse-borrowing-arrangements-smsfs-watch-out-ato-changes-its-view-on-non-arms-length-income/
Limited recourse borrowing arrangements: SMSFs watch out! ATO changes its view on non-arm's length income · Whether you should be reporting the ...
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27
How to process borrowing costs for an SMSF rental property ...
https://sf360.zendesk.com/hc/en-au/articles/360044033251-How-to-process-borrowing-costs-for-an-SMSF-rental-property-investment-
With a limited recourse borrowing arrangement (LRBA), the trustee of an SMSF may incur expenses associated with borrowing to invest in a real estate property.
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https://sf360.zendesk.com/hc/en-au/articles/360044033251-How-to-process-borrowing-costs-for-an-SMSF-rental-property-investment-
With a limited recourse borrowing arrangement (LRBA), the trustee of an SMSF may incur expenses associated with borrowing to invest in a real estate property.
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28
Limited Recourse Borrowing Arrangements - gearing of SMSF's
https://www.sydneybl.com.au/wp-content/uploads/2016/02/Marketing-Newsletter-Super-LRBA-With-banner-SBL1.pdf
A SMSF borrowing is nothing more than a loan ... SMSF's right to borrow as a limited recourse ... The ATO's very clear view is that the LRBA is only.
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https://www.sydneybl.com.au/wp-content/uploads/2016/02/Marketing-Newsletter-Super-LRBA-With-banner-SBL1.pdf
A SMSF borrowing is nothing more than a loan ... SMSF's right to borrow as a limited recourse ... The ATO's very clear view is that the LRBA is only.
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29
SMSF Borrowing Update
https://www.tved.net.au/PublicPapers/November_2011,_Sound_Education_in_Super,_SMSF_Borrowing_Update.html
The ATO takes this view in its Q & A, stating that 'When entering into the limited recourse borrowing arrangement, the SMSF trustee is investing.
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https://www.tved.net.au/PublicPapers/November_2011,_Sound_Education_in_Super,_SMSF_Borrowing_Update.html
The ATO takes this view in its Q & A, stating that 'When entering into the limited recourse borrowing arrangement, the SMSF trustee is investing.
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30
ATO self-managed super funds trustee updates
https://piperalderman.com.au/insight/ato-smsf-trustee-updates/
Now, under an LRBA, an SMSF's trustee may borrow money from a lender through an intermediary holding trust to acquire an asset, ...
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https://piperalderman.com.au/insight/ato-smsf-trustee-updates/
Now, under an LRBA, an SMSF's trustee may borrow money from a lender through an intermediary holding trust to acquire an asset, ...
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31
Loans issued by an SMSF in Australia
http://smsfwarehouse.com.au/smsf-investments/smsf-loans/loans-issued-by-an-smsf/
Loan Repayment Schedule ... For more rules and guidance on how to run an SMSF, see the ATO guidance booklets page. ... You say at point 2 the SMSF ...
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http://smsfwarehouse.com.au/smsf-investments/smsf-loans/loans-issued-by-an-smsf/
Loan Repayment Schedule ... For more rules and guidance on how to run an SMSF, see the ATO guidance booklets page. ... You say at point 2 the SMSF ...
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32
Common Traps: SMSF Borrowing Arrangements | Beck Legal
https://www.becklegal.com.au/wp-content/uploads/2019/07/SMSF-Borrowing-Arrangements-Flyer.pdf
The SIS Act states that limited recourse borrowing may only be used to acquire one single asset. The ATO considers that where a single property spans across two ...
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https://www.becklegal.com.au/wp-content/uploads/2019/07/SMSF-Borrowing-Arrangements-Flyer.pdf
The SIS Act states that limited recourse borrowing may only be used to acquire one single asset. The ATO considers that where a single property spans across two ...
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33
Superannuation Fund Borrowing - SMSF - TaxFP
https://www.taxfp.com.au/Superannuation/Borrowing.aspx
The following interest rates charged under a limited recourse borrowing arrangement (LRBA) would be consistent with the safe harbour terms outlined in Practical ...
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https://www.taxfp.com.au/Superannuation/Borrowing.aspx
The following interest rates charged under a limited recourse borrowing arrangement (LRBA) would be consistent with the safe harbour terms outlined in Practical ...
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34
Borrowing by SMSF's: ATO Alert on instalment warrants
https://www.brightlaw.com.au/borrowing-by-smsfs-ato-alert-on-instalment-warrants/
Borrowing by SMSF's: ATO Alert on instalment warrants ... provisions of the Superannuation Industry (Supervision) Act 1993 (SIS Act), as well as ...
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https://www.brightlaw.com.au/borrowing-by-smsfs-ato-alert-on-instalment-warrants/
Borrowing by SMSF's: ATO Alert on instalment warrants ... provisions of the Superannuation Industry (Supervision) Act 1993 (SIS Act), as well as ...
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35
Self Managed Super Fund Borrowing | SMSF Property Loans
https://www.icaresmsf.com.au/smsf-and-property/borrowing-in-sms/
Did you know your SMSF might be able to borrow additional funds for property investment? Speak to the SMSF Borrowing professionals at iCare Super to take ...
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https://www.icaresmsf.com.au/smsf-and-property/borrowing-in-sms/
Did you know your SMSF might be able to borrow additional funds for property investment? Speak to the SMSF Borrowing professionals at iCare Super to take ...
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36
ATO to monitor high-risk LRBAs and TBARs within SMSFs
https://www.richards.net.au/ato-to-monitor-high-risk-lrbas-and-tbars-within-smsfs/
Limited Recourse Borrowing Arrangements: LRBAs allow a superannuation fund to borrow under strict conditions. The existing population of SMSFs that have entered ...
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https://www.richards.net.au/ato-to-monitor-high-risk-lrbas-and-tbars-within-smsfs/
Limited Recourse Borrowing Arrangements: LRBAs allow a superannuation fund to borrow under strict conditions. The existing population of SMSFs that have entered ...
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37
Oh dear, not another glitch with borrowing in SMSFs - Firstlinks
https://www.firstlinks.com.au/glitch-borrowing-smsfs-45-day-rule
LRBAs allow an SMSF to leverage an investment portfolio, real property or listed shares say, which may be acquired using a LRBA. They were permitted to enable ...
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https://www.firstlinks.com.au/glitch-borrowing-smsfs-45-day-rule
LRBAs allow an SMSF to leverage an investment portfolio, real property or listed shares say, which may be acquired using a LRBA. They were permitted to enable ...
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38
ATO zones in on benchmarking for related party loans
https://www.smsfadviser.com/news/17032-ato-zones-in-on-benchmarking-for-related-party-loans
The ATO has taken a tough stance on a number of related party loans recently, determining that quotes obtained by SMSF trustees from lenders ...
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https://www.smsfadviser.com/news/17032-ato-zones-in-on-benchmarking-for-related-party-loans
The ATO has taken a tough stance on a number of related party loans recently, determining that quotes obtained by SMSF trustees from lenders ...
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39
SMSF Loan Agreement. SMSF lends money to third party ...
https://www.legalconsolidated.com.au/smsf-lending-money/
The Australian Tax Office (ATO) restricts SMSFs from lending money to a 'related party' of your fund. This includes any members of the fund, ...
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https://www.legalconsolidated.com.au/smsf-lending-money/
The Australian Tax Office (ATO) restricts SMSFs from lending money to a 'related party' of your fund. This includes any members of the fund, ...
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40
SMSFs and related party borrowings: ATO releases a revised ...
https://www.lexology.com/library/detail.aspx?g=dd9b5ab1-4546-4f64-8588-44ed8fe96071
SMSFs and related party borrowings: ATO releases a revised guidance note and determination on non-arm's length arrangements.
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https://www.lexology.com/library/detail.aspx?g=dd9b5ab1-4546-4f64-8588-44ed8fe96071
SMSFs and related party borrowings: ATO releases a revised guidance note and determination on non-arm's length arrangements.
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41
SMSF Borrowing Rules, Self Managed Super Fund Borrowing
https://www.thesmsfreview.com.au/i-borrowing.html
A core issue of DIY / Self Managed Superannuation has always been that borrowing inside your SMSF was prohibited, except in very limited circumstances. Now ...
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https://www.thesmsfreview.com.au/i-borrowing.html
A core issue of DIY / Self Managed Superannuation has always been that borrowing inside your SMSF was prohibited, except in very limited circumstances. Now ...
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42
SMSF borrowing guides unreliable - InvestorDaily
https://www.investordaily.com.au/news/23227-smsf-borrowing-guides-unreliable
Legal experts have warned self managed super fund (SMSF) advisers and trustees not to rely on Australian Tax Office (ATO) guidance on ...
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https://www.investordaily.com.au/news/23227-smsf-borrowing-guides-unreliable
Legal experts have warned self managed super fund (SMSF) advisers and trustees not to rely on Australian Tax Office (ATO) guidance on ...
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43
SMSFs Borrowing @ 0% Interest Rates From Related Persons
https://redwoodadvisory.com.au/smsfs-borrowing-0-interest-rates-related-persons/
The ATO has recently issued two private binding rulings which broadly accepts that a SMSF can borrow from a related party at a 0% interest ...
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https://redwoodadvisory.com.au/smsfs-borrowing-0-interest-rates-related-persons/
The ATO has recently issued two private binding rulings which broadly accepts that a SMSF can borrow from a related party at a 0% interest ...
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44
ATO's view on borrowing in SMSF - The Quinn Group
https://www.quinns.com.au/blog/financial-planning-news/the-atos-view-on-borrowing-in-self-managed-superannuation-funds-smsfs/
The ATO's view on borrowing within Self Managed Superannuation Funds (SMSF) has been clarified with the release of the Draft SMSF Ruling on ...
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https://www.quinns.com.au/blog/financial-planning-news/the-atos-view-on-borrowing-in-self-managed-superannuation-funds-smsfs/
The ATO's view on borrowing within Self Managed Superannuation Funds (SMSF) has been clarified with the release of the Draft SMSF Ruling on ...
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45
ATO provides further guidance on SMSF related party ...
https://www.neilmarshalltaxandbusiness.com.au/ato-provides-further-guidance-on-smsf-related-party-arrangements/
If the SMSF could not have or would not have entered into the hypothetical borrowing arrangement, the SMSF will have derived more ordinary or ...
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https://www.neilmarshalltaxandbusiness.com.au/ato-provides-further-guidance-on-smsf-related-party-arrangements/
If the SMSF could not have or would not have entered into the hypothetical borrowing arrangement, the SMSF will have derived more ordinary or ...
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46
ATO clarifications welcomed - Australian Broker
https://www.brokernews.com.au/news/breaking-news/ato-clarifications-welcomed-182461.aspx
The instrument will apply retrospectively, from 24 September 2007 – the date from which SMSF's became able to borrow directly under Limited ...
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https://www.brokernews.com.au/news/breaking-news/ato-clarifications-welcomed-182461.aspx
The instrument will apply retrospectively, from 24 September 2007 – the date from which SMSF's became able to borrow directly under Limited ...
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47
legislative and regulatory smsf changes 2007-2020
https://www.xpresssuper.com.au/download/fact_sheets/Timeline_Changes_in_Super_2007-2020.pdf
borrowing arrangement from being an in-house asset. 2019. SMSF Investment Strategies. ATO writes to 17,700 SMSF trustees, and auditors of those funds, ...
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https://www.xpresssuper.com.au/download/fact_sheets/Timeline_Changes_in_Super_2007-2020.pdf
borrowing arrangement from being an in-house asset. 2019. SMSF Investment Strategies. ATO writes to 17,700 SMSF trustees, and auditors of those funds, ...
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48
SMSF guidelines on related party borrowings
https://www.moneymanagement.com.au/features/tools-guides/smsf-guidelines-related-party-borrowings
Catherine Chivers runs through the ATO's new guidelines which seek to clarify safe harbour terms for an SMSF when they structure their LRBAs ...
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https://www.moneymanagement.com.au/features/tools-guides/smsf-guidelines-related-party-borrowings
Catherine Chivers runs through the ATO's new guidelines which seek to clarify safe harbour terms for an SMSF when they structure their LRBAs ...
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49
What does the ATO LRBA guidance for SMSFs mean for ...
https://www.dentons.com/en/insights/alerts/2016/april/11/what-does-the-ato-lrba-guidance-for-smsfs-mean-for-financial-institutions
Financial institutions (FIs) who lend to SMSFs need to be aware of the new ATO guidance on Limited Recourse Borrowing Arrangements (LRBAs) ...
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https://www.dentons.com/en/insights/alerts/2016/april/11/what-does-the-ato-lrba-guidance-for-smsfs-mean-for-financial-institutions
Financial institutions (FIs) who lend to SMSFs need to be aware of the new ATO guidance on Limited Recourse Borrowing Arrangements (LRBAs) ...
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50
Property Conveyancing | SMSF Borrowing Rules ... - Trustdeed
https://www.trustdeed.com.au/property-conveyancing.asp
Know what is property conveyancing and get property conveyance service in Australia with ATO's SMSF Borrowing Rules. Offer best source to get SMSF Loan.
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https://www.trustdeed.com.au/property-conveyancing.asp
Know what is property conveyancing and get property conveyance service in Australia with ATO's SMSF Borrowing Rules. Offer best source to get SMSF Loan.
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51
LEGISLATIVE AND REGULATORY SMSF CHANGES 2007 ...
https://www.superguardian.com.au/pdfs/Super-changes-timeline.pdf
borrowing arrangement from being an in-house asset. 2019. SMSF Investment Strategies. ATO writes to 17,700 SMSF trustees, and auditors of those funds, ...
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https://www.superguardian.com.au/pdfs/Super-changes-timeline.pdf
borrowing arrangement from being an in-house asset. 2019. SMSF Investment Strategies. ATO writes to 17,700 SMSF trustees, and auditors of those funds, ...
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52
ATO concerns with SMSF property development
https://www.townsendslaw.com.au/ATO-concerns-with-SMSF-property-development
The SMSF maintains the borrowing to invest in the ungeared unit trust which carries out the property development. The exemption in Regulation 13.22C however ...
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https://www.townsendslaw.com.au/ATO-concerns-with-SMSF-property-development
The SMSF maintains the borrowing to invest in the ungeared unit trust which carries out the property development. The exemption in Regulation 13.22C however ...
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53
What are SMSFs made of? - BT Financial Group
https://www.bt.com.au/personal/smsf/manage-your-smsf/investment-insights/what-are-smsfs-made-of.html
According to the latest ATO SMSF statistical report, there was $42,486 million invested in SMSFs that is subject to limited recourse borrowing ...
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https://www.bt.com.au/personal/smsf/manage-your-smsf/investment-insights/what-are-smsfs-made-of.html
According to the latest ATO SMSF statistical report, there was $42,486 million invested in SMSFs that is subject to limited recourse borrowing ...
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54
SMSF Borrowing under the LRBA: Here's What to Know
https://www.yourlifetime.com.au/news/441/smsf-borrowing-under-the-lrba-heres-what-to-know
According to the Australian Taxation Office (ATO) the LRBA requires that an SMSF trustee take out a loan from a third party lender which can ...
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https://www.yourlifetime.com.au/news/441/smsf-borrowing-under-the-lrba-heres-what-to-know
According to the Australian Taxation Office (ATO) the LRBA requires that an SMSF trustee take out a loan from a third party lender which can ...
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55
SMSFs and related party borrowings: ATO clarifies scope of…
https://www.maddocks.com.au/insights/smsfs-and-related-party-borrowings-ato-clarifies-scope-of-non-arms-length-income-rules
Non-arm's length income rules for SMSFs is a hot topic, particularly limited recourse borrowing from related parties.
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https://www.maddocks.com.au/insights/smsfs-and-related-party-borrowings-ato-clarifies-scope-of-non-arms-length-income-rules
Non-arm's length income rules for SMSFs is a hot topic, particularly limited recourse borrowing from related parties.
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56
Wins and losses from the ATO - DDCS Lawyers
https://ddcslawyers.com.au/tax/wins-and-losses-from-the-ato/
The loss came in the form of a Private Binding Ruling regarding low or no interest loans from members to SMSF's as part of a LRBA arrangement.
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https://ddcslawyers.com.au/tax/wins-and-losses-from-the-ato/
The loss came in the form of a Private Binding Ruling regarding low or no interest loans from members to SMSF's as part of a LRBA arrangement.
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57
FAQ: What is Safe Harbour for Self Managed Super Funds ...
https://aquilasuper.com/faq-what-is-safe-harbour-for-self-managed-super-funds-and-how-does-it-affect-me/
The Safe Harbour provisions as announced by the ATO in Practical ... that an SMSF can acquire via a limited recourse borrowing arrangement.
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https://aquilasuper.com/faq-what-is-safe-harbour-for-self-managed-super-funds-and-how-does-it-affect-me/
The Safe Harbour provisions as announced by the ATO in Practical ... that an SMSF can acquire via a limited recourse borrowing arrangement.
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58
Can an SMSF invest in property development?
https://www.taxandsuperaustralia.com.au/TSA/Tax-Knowledge/Truth-property-development-in-SMSF.aspx
The short answer is yes, but be careful. The longer answer is be very careful - it is very easy to trip up and breach one or other of the rules. The ATO is ...
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https://www.taxandsuperaustralia.com.au/TSA/Tax-Knowledge/Truth-property-development-in-SMSF.aspx
The short answer is yes, but be careful. The longer answer is be very careful - it is very easy to trip up and breach one or other of the rules. The ATO is ...
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59
LRBA interest rates to rise from 1 July 2022 - Smarter SMSF
https://smartersmsf.com/2022/06/lrba-interest-rates-to-rise-from-1-july-2022/
The Australian Taxation Office (ATO) uses the May published rate each year from the RBA's Indicator Lending Rates for banks providing ...
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https://smartersmsf.com/2022/06/lrba-interest-rates-to-rise-from-1-july-2022/
The Australian Taxation Office (ATO) uses the May published rate each year from the RBA's Indicator Lending Rates for banks providing ...
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60
ATO gets tougher on SMSF investments
https://www.smsfassociation.com/news-articles/ato-gets-tougher-on-smsf-investments
They are part of a specific ATO campaign targeting SMSFs with a limited recourse borrowing arrangement where the trustees have used borrowed ...
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https://www.smsfassociation.com/news-articles/ato-gets-tougher-on-smsf-investments
They are part of a specific ATO campaign targeting SMSFs with a limited recourse borrowing arrangement where the trustees have used borrowed ...
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61
Limited recourse borrowing arrangements and Non arm's ...
https://atotaxrates.info/wp-content/uploads/2014/04/Limited-recourse-borrowing-arrangements-and-Non-arms-length-income-_-Australian-Taxation-Office.pdf
https://www.ato.gov.au/Super/Self-managed-super-funds/In-detail/News/ ... (SMSF) trustees and their advisers on when the non-arm's length ...
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https://atotaxrates.info/wp-content/uploads/2014/04/Limited-recourse-borrowing-arrangements-and-Non-arms-length-income-_-Australian-Taxation-Office.pdf
https://www.ato.gov.au/Super/Self-managed-super-funds/In-detail/News/ ... (SMSF) trustees and their advisers on when the non-arm's length ...
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62
ATO Introduces 'Safe Harbour Terms' for SMSF's Limited ...
https://www.wrg.com.au/ato-introduces-safe-harbour-terms-for-smsf-s-limited-recourse-borrowing-arrangements/
ATO Introduces 'Safe Harbour Terms' for SMSF's Limited Recourse Borrowing Arrangements ; Term of the loan. For an original loan, the maximum loan ...
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https://www.wrg.com.au/ato-introduces-safe-harbour-terms-for-smsf-s-limited-recourse-borrowing-arrangements/
ATO Introduces 'Safe Harbour Terms' for SMSF's Limited Recourse Borrowing Arrangements ; Term of the loan. For an original loan, the maximum loan ...
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63
ATO Undertakes SMSF Trustee Survey - Vincents Accountants
https://vincents.com.au/smsf-survey-lrba/
In an effort to better understand the SMSF community's use of limited recourse borrowing arrangements and the ATO will be undertaking a trustee survey.
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https://vincents.com.au/smsf-survey-lrba/
In an effort to better understand the SMSF community's use of limited recourse borrowing arrangements and the ATO will be undertaking a trustee survey.
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64
ATO looking to penalise zero interest loans - SMS Magazine
https://smsmagazine.com.au/news/2014/04/14/ato-looking-to-penalise-zero-interest-loans/
The Australian Taxation Office (ATO) has announced its intention to make zero interest related-party loans to SMSFs unattractive by defining ...
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https://smsmagazine.com.au/news/2014/04/14/ato-looking-to-penalise-zero-interest-loans/
The Australian Taxation Office (ATO) has announced its intention to make zero interest related-party loans to SMSFs unattractive by defining ...
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65
SMSF rules about related party lending agreements
https://www.totaladvice.com.au/changes-to-smsf-rules-about-related-party-lending-agreements/
Where a Limited Recourse Borrowing Arrangement (LRBA) with a related party lender is established and the loan is not on commercial terms, the ATO may classify ...
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https://www.totaladvice.com.au/changes-to-smsf-rules-about-related-party-lending-agreements/
Where a Limited Recourse Borrowing Arrangement (LRBA) with a related party lender is established and the loan is not on commercial terms, the ATO may classify ...
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66
Five strategies for SMSFs investing in geared property
https://www.smartcompany.com.au/finance/superannuation/five-strategies-for-smsfs-investing-in-geared-property/
A new ATO ruling means SME owners can now more easily invest in geared property through their self-managed super fund.
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https://www.smartcompany.com.au/finance/superannuation/five-strategies-for-smsfs-investing-in-geared-property/
A new ATO ruling means SME owners can now more easily invest in geared property through their self-managed super fund.
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67
ATO's announcement on Self-Managed Superannuation ...
https://www.rsm.global/australia/insights/wealth-insights/atos-announcement-self-managed-superannuation-funds-borrowing-related
SMSF's have been able to borrow to acquire assets since September 2007. The release of this guidance from the ATO is welcome in that it ...
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https://www.rsm.global/australia/insights/wealth-insights/atos-announcement-self-managed-superannuation-funds-borrowing-related
SMSF's have been able to borrow to acquire assets since September 2007. The release of this guidance from the ATO is welcome in that it ...
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68
Advice on self-managed superannuation funds - ASIC
https://asic.gov.au/regulatory-resources/financial-services/giving-financial-product-advice/advice-on-self-managed-superannuation-funds-disclosure-of-costs/
On average, SMSFs with balances below $500,000 have lower returns after expenses and tax, and will often be uncompetitive, compared to APRA- ...
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https://asic.gov.au/regulatory-resources/financial-services/giving-financial-product-advice/advice-on-self-managed-superannuation-funds-disclosure-of-costs/
On average, SMSFs with balances below $500,000 have lower returns after expenses and tax, and will often be uncompetitive, compared to APRA- ...
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69
Sladen snippet - Legislative Instrument permits LRBA ...
https://sladen.com.au/news/2020/5/21/sladen-snippet-legislative-instrument-permits-lrba-borrowings-by-the-bare-trustee
Sladen snippet - Legislative Instrument permits LRBA borrowings by the bare trustee ... As previously discussed here, the ATO has now finalized ...
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https://sladen.com.au/news/2020/5/21/sladen-snippet-legislative-instrument-permits-lrba-borrowings-by-the-bare-trustee
Sladen snippet - Legislative Instrument permits LRBA borrowings by the bare trustee ... As previously discussed here, the ATO has now finalized ...
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70
Non-arm's length income and related party SMSF limited ...
https://www.baumgartnersuper.com.au/news/non-arms-length-income-and-related-party-smsf-limited-recourse-borrowing-ar
If an SMSF has entered into a limited recourse borrowing arrangement ('LRBA') where the lender may be a related party or someone other than ...
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https://www.baumgartnersuper.com.au/news/non-arms-length-income-and-related-party-smsf-limited-recourse-borrowing-ar
If an SMSF has entered into a limited recourse borrowing arrangement ('LRBA') where the lender may be a related party or someone other than ...
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71
Investment Strategy, Borrowings and Contributions
https://cooperpartners.com.au/2054-2/
At the end of August, the ATO sent a letter to approximately 17,700 SMSFs regarding the fund's investment strategy. This was a targeted campaign ...
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https://cooperpartners.com.au/2054-2/
At the end of August, the ATO sent a letter to approximately 17,700 SMSFs regarding the fund's investment strategy. This was a targeted campaign ...
→ Check Latest Keyword Rankings ←
72
More good news for SMSF borrowing arrangements
https://hallandwilcox.com.au/thinking/more-good-news-for-smsf-borrowing-arrangements/
More good news for SMSF borrowing arrangements ... the Australian Taxation Office (ATO) through its improved tax return systems which allows them to better ...
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https://hallandwilcox.com.au/thinking/more-good-news-for-smsf-borrowing-arrangements/
More good news for SMSF borrowing arrangements ... the Australian Taxation Office (ATO) through its improved tax return systems which allows them to better ...
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73
ATO Auditing of SMSFs' LRBA: Part 2 | SMSF Loan Experts
https://smsfloanexperts.com.au/ato-auditing-smsfs-limited-recourse-borrowing-arrangements-part-2/
1. Update the loan terms for your limited recourse borrowing arrangement. As you can imagine, there are a number of key factors which determine ...
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https://smsfloanexperts.com.au/ato-auditing-smsfs-limited-recourse-borrowing-arrangements-part-2/
1. Update the loan terms for your limited recourse borrowing arrangement. As you can imagine, there are a number of key factors which determine ...
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74
SMSF 'Related Party' Borrowing Arrangements
https://www.daassociates.com.au/smsf-related-party-borrowing-arrangements/
The ATO has also updated a practical compliance guideline (PCG 2016/5) which sets out the Commissioner's “safe harbour” terms for LRBAs. If an ...
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https://www.daassociates.com.au/smsf-related-party-borrowing-arrangements/
The ATO has also updated a practical compliance guideline (PCG 2016/5) which sets out the Commissioner's “safe harbour” terms for LRBAs. If an ...
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75
SMSF sector is in healthy shape based on ATO numbers
https://smsfconnect.com/article/smsf-sector-is-in-healthy-shape-based-on-ato-numbers
The ATO numbers range from SMSFs with $50k in assets to over $50 million and are broken down into 11 categories by size. Cash and term deposits ...
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https://smsfconnect.com/article/smsf-sector-is-in-healthy-shape-based-on-ato-numbers
The ATO numbers range from SMSFs with $50k in assets to over $50 million and are broken down into 11 categories by size. Cash and term deposits ...
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76
Draft SMSF Ruling - limited recourse borrowing arrangements
https://www.adviservoice.com.au/2011/11/draft-smsf-ruling-limited-recourse-borrowing-arrangements/
The ATO has recently issued a draft SMSF Ruling - Managed Superannuation Funds: limited recourse borrowing arrangements - application of key ...
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https://www.adviservoice.com.au/2011/11/draft-smsf-ruling-limited-recourse-borrowing-arrangements/
The ATO has recently issued a draft SMSF Ruling - Managed Superannuation Funds: limited recourse borrowing arrangements - application of key ...
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77
Borrowing and SMSFs
http://www.superorganised.com.au/eSuperupdate/2014/August/BorrowingSeminar.pdf
He arranges for his SMSF to borrow $1,000,000. ... The ATO has even stated a loan can be a zero interest rate (NTLG Minutes. June 2012).
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http://www.superorganised.com.au/eSuperupdate/2014/August/BorrowingSeminar.pdf
He arranges for his SMSF to borrow $1,000,000. ... The ATO has even stated a loan can be a zero interest rate (NTLG Minutes. June 2012).
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78
Interest rate for SMSF loans set to rise under safe harbour terms
https://www.karaco.com.au/latest-financial-planning-news/2019/q3/42882
Back in 2014, the ATO confirmed that borrowings on non-commercial terms from a related party could cause non-arm's length income (NALI). In order to avoid NALI, ...
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https://www.karaco.com.au/latest-financial-planning-news/2019/q3/42882
Back in 2014, the ATO confirmed that borrowings on non-commercial terms from a related party could cause non-arm's length income (NALI). In order to avoid NALI, ...
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79
Limited Recourse Borrowing Arrangements ATO guidelines
https://www.blazeacumen.com.au/non-arms-length-limited-recourse-borrowing-arrangements-lrbas-self-managed-superannuation-funds-smsf-related-parties-ato-safe-harbour-guidelines-client-alert-no-34/
The lender can be a bank or a related party of a SMSF ie a loan from a family trust to the family's SMSF. Such LRBA's are often on more ...
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https://www.blazeacumen.com.au/non-arms-length-limited-recourse-borrowing-arrangements-lrbas-self-managed-superannuation-funds-smsf-related-parties-ato-safe-harbour-guidelines-client-alert-no-34/
The lender can be a bank or a related party of a SMSF ie a loan from a family trust to the family's SMSF. Such LRBA's are often on more ...
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80
SMSF limited recourse borrowing arrangements interest rates
https://gapaccountants.com.au/news/smsf-limited-recourse-borrowing-arrangements-interest-rates/
The ATO has confirmed that the following interest rates charged under a limited recourse borrowing arrangement ('LRBA') to an SMSF would be ...
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https://gapaccountants.com.au/news/smsf-limited-recourse-borrowing-arrangements-interest-rates/
The ATO has confirmed that the following interest rates charged under a limited recourse borrowing arrangement ('LRBA') to an SMSF would be ...
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81
Is the ATO's final NALI ruling the result of a solution looking for ...
https://www.superconcepts.com.au/insights-and-support/blog/detail/smsf-insider/2021/08/20/is-the-ato-s-final-nali-ruling-the-result-of-a-solution-looking-for-a-problem
However, the White Shoe Brigade interpreted this as the ATO giving its imprimatur for SMSFs to borrow from related parties at 100%+ Loan to ...
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https://www.superconcepts.com.au/insights-and-support/blog/detail/smsf-insider/2021/08/20/is-the-ato-s-final-nali-ruling-the-result-of-a-solution-looking-for-a-problem
However, the White Shoe Brigade interpreted this as the ATO giving its imprimatur for SMSFs to borrow from related parties at 100%+ Loan to ...
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82
Self Managed Super Fund: limited recourse borrowing ...
https://www.australianunity.com.au/wealth/-/media/RebrandWealth/Documents/Financial-Advice/FactSheets/Supperannuation_Retirement/Self-Managed-Super-Fund-limited-recourse-borrowing-arrangements-Fact-sheet.pdf
An LRBA involves a SMSF trustee taking out a loan from a third-party lender. ... www.ato.gov.au and search 'Limited recourse borrowing arrangements'.
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https://www.australianunity.com.au/wealth/-/media/RebrandWealth/Documents/Financial-Advice/FactSheets/Supperannuation_Retirement/Self-Managed-Super-Fund-limited-recourse-borrowing-arrangements-Fact-sheet.pdf
An LRBA involves a SMSF trustee taking out a loan from a third-party lender. ... www.ato.gov.au and search 'Limited recourse borrowing arrangements'.
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83
SMSF home loan borrowing surges in March 2021 quarter
https://www.savings.com.au/news/property-lending-through-smsfs-is-up-in-2021
The ATO's latest Self-managed super fund (SMSF) quarterly statistical report for March 2021 shows more than 6,000 new SMSFs were established ...
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https://www.savings.com.au/news/property-lending-through-smsfs-is-up-in-2021
The ATO's latest Self-managed super fund (SMSF) quarterly statistical report for March 2021 shows more than 6,000 new SMSFs were established ...
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84
ATO Warns SMSF Trustees to Diversify and Formulate Good ...
https://thespheregroup.com.au/ato-warns-smsf-trustees-to-diversify-and-formulate-good-investment-strategies/
The letters are part of the ATO's campaign directed at Self Managed Super Funds (SMSF) with limited recourse borrowing arrangements (LRBA) and where the ...
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https://thespheregroup.com.au/ato-warns-smsf-trustees-to-diversify-and-formulate-good-investment-strategies/
The letters are part of the ATO's campaign directed at Self Managed Super Funds (SMSF) with limited recourse borrowing arrangements (LRBA) and where the ...
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85
Borrowing by SMSFs - Foley's List
https://foleys.com.au/resources/Borrowing%20by%20SMSFs_Anna%20Wilson_28Aug2015.pdf
The ATO has confirmed in its Self-Managed Superannuation Funds Ruling 2012/1. "Limited recourse borrowing arrangements - application of key ...
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https://foleys.com.au/resources/Borrowing%20by%20SMSFs_Anna%20Wilson_28Aug2015.pdf
The ATO has confirmed in its Self-Managed Superannuation Funds Ruling 2012/1. "Limited recourse borrowing arrangements - application of key ...
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86
Borrowing by Self-Managed Superannuation Fund [SMSF]
https://willisbowring.com.au/borrowing-by-self-managed-superannuation-fund-smsf/
Under section 67 of the Superannuation Industry (Supervision) Act [SIS Act] there is a general prohibition on SMSF borrowing to fund its ...
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https://willisbowring.com.au/borrowing-by-self-managed-superannuation-fund-smsf/
Under section 67 of the Superannuation Industry (Supervision) Act [SIS Act] there is a general prohibition on SMSF borrowing to fund its ...
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87
Clarity for SMSF property investors as ATO defines 'singl...
https://www.urban.com.au/expert-insights/clarity-for-smsf-property-investors-as-ato-defines-single-acquirable-asset
Under limited recourse borrowing rules SMSFs require a separate lending arrangement for each “single asset” they acquire. However, guidelines ...
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https://www.urban.com.au/expert-insights/clarity-for-smsf-property-investors-as-ato-defines-single-acquirable-asset
Under limited recourse borrowing rules SMSFs require a separate lending arrangement for each “single asset” they acquire. However, guidelines ...
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88
SMSFs and loans from related parties: ATO provides COVID ...
https://www.mondaq.com/australia/financing/928206/smsfs-and-loans-from-related-parties-ato-provides-covid-19-relief-guidance
The ATO have confirmed that a related party lender can provide relief to an SMSF from loan repayments; however there are some conditions and ...
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https://www.mondaq.com/australia/financing/928206/smsfs-and-loans-from-related-parties-ato-provides-covid-19-relief-guidance
The ATO have confirmed that a related party lender can provide relief to an SMSF from loan repayments; however there are some conditions and ...
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89
The SMSF lending slowdown - Eureka Report
https://www.eurekareport.com.au/investment-news/the-smsf-lending-slowdown/142185
In the final quarter, between June and September 2017, outstanding LRBAs grew just 0.85 per cent, according to the ATO's estimates. SMSFs weren' ...
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https://www.eurekareport.com.au/investment-news/the-smsf-lending-slowdown/142185
In the final quarter, between June and September 2017, outstanding LRBAs grew just 0.85 per cent, according to the ATO's estimates. SMSFs weren' ...
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90
ATO to rectify LRBA in-house asset glitch - SMSF Options
https://www.smsfoptions.com/ato-to-rectify-lrba-in-house-asset-glitch/
The Australian Taxation Office (ATO) is working towards addressing any in-house asset concerns regarding self-managed superannuation funds ...
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https://www.smsfoptions.com/ato-to-rectify-lrba-in-house-asset-glitch/
The Australian Taxation Office (ATO) is working towards addressing any in-house asset concerns regarding self-managed superannuation funds ...
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91
SMSF related-party LRBAs: ATO 'safe harbour' interest rate for ...
https://taxtechnical.com.au/smsf-related-party-lrbas-ato-safe-harbour-interest-rate-for-2021-22-is-5-10-for-property-and-7-10-for-listed-shares/
For SMSF related-party limited recourse borrowing arrangements (LRBAs) used to acquire real property, the ATO's safe harbour interest rate ...
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https://taxtechnical.com.au/smsf-related-party-lrbas-ato-safe-harbour-interest-rate-for-2021-22-is-5-10-for-property-and-7-10-for-listed-shares/
For SMSF related-party limited recourse borrowing arrangements (LRBAs) used to acquire real property, the ATO's safe harbour interest rate ...
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92
ATO confirms zero interest loan treatment - SMS Trustee News
https://smstrusteenews.com.au/2014/12/22/ato-confirms-zero-interest-loan-treatment/
The Australian Taxation Office (ATO) has issued two interpretive decisions reinforcing its stance on zero interest loans issued to SMSFs.
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https://smstrusteenews.com.au/2014/12/22/ato-confirms-zero-interest-loan-treatment/
The Australian Taxation Office (ATO) has issued two interpretive decisions reinforcing its stance on zero interest loans issued to SMSFs.
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93
Can an SMSF borrow money to pay superannuation benefits?
https://www.relianceauditing.com.au/can-smsf-borrow-money-to-pay-superannuation-benefits/
Trustees of a Self-Managed Superannuation Fund (SMSF) are prohibited from borrowing or maintaining an existing borrowing of money under subsection 67(1) of ...
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https://www.relianceauditing.com.au/can-smsf-borrow-money-to-pay-superannuation-benefits/
Trustees of a Self-Managed Superannuation Fund (SMSF) are prohibited from borrowing or maintaining an existing borrowing of money under subsection 67(1) of ...
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94
Refinancing limited recourse borrowing in SMSF's - PGG Legal
https://www.petergell.com.au/news/refinancing-limited-recourse-borrowing-in-smsfs/
The Commissioner of Taxation has issued an interpretative decision this morning, ATO ID 2010/169 which deals with the question as to whether an SMSF trustee ...
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https://www.petergell.com.au/news/refinancing-limited-recourse-borrowing-in-smsfs/
The Commissioner of Taxation has issued an interpretative decision this morning, ATO ID 2010/169 which deals with the question as to whether an SMSF trustee ...
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95
Superannuation | Andreyev Lawyers
https://andreyev.com.au/your-investments/using-super/
... to register the SMSF with the Australian Taxation Office (ATO) if necessary; ... to and from the SMSF;; Advising you about SMSF borrowing arrangements ...
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https://andreyev.com.au/your-investments/using-super/
... to register the SMSF with the Australian Taxation Office (ATO) if necessary; ... to and from the SMSF;; Advising you about SMSF borrowing arrangements ...
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96
SMSF Commercial Property Purchase FAQ - SuperHelp
https://www.superhelp.com.au/smsf-commercial-property-purchase-faq/
Can an SMSF buy a commercial property? Yes. This is the method of property purchase that is allowable for SMSF. As laid out by the ATO you can only buy ...
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https://www.superhelp.com.au/smsf-commercial-property-purchase-faq/
Can an SMSF buy a commercial property? Yes. This is the method of property purchase that is allowable for SMSF. As laid out by the ATO you can only buy ...
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