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Google Keyword Rankings for : super fund borrowing rules ato
1
https://www.ato.gov.au/Super/Self-managed-super-funds/Investing/Restrictions-on-investments/Borrowing/
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https://www.ato.gov.au/Super/Self-managed-super-funds/Investing/Restrictions-on-investments/Borrowing/
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2
https://www.cleardocs.com/clearlaw/superannuation/ATO-provides-warning-on-SMSFs.html
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https://www.cleardocs.com/clearlaw/superannuation/ATO-provides-warning-on-SMSFs.html
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3
https://www.bottomlinecontrol.com.au/info/smsf-how-much-can-i-borrow
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https://www.bottomlinecontrol.com.au/info/smsf-how-much-can-i-borrow
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4
https://www.superaccounting.com.au/what-is-smsf/technical-guidance/005-lrba-related-party-loan-safe-harbour.html
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https://www.superaccounting.com.au/what-is-smsf/technical-guidance/005-lrba-related-party-loan-safe-harbour.html
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5
https://moneysmart.gov.au/how-super-works/consolidating-super-funds
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https://moneysmart.gov.au/how-super-works/consolidating-super-funds
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6
https://www.forbes.com/advisor/au/superannuation/self-managed-super-fund/
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https://www.forbes.com/advisor/au/superannuation/self-managed-super-fund/
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7
http://cgw.com.au/wp-content/uploads/2017/07/Self-managed-superannuation-funds-and-borrowing-brochure-August-2016.pdf
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http://cgw.com.au/wp-content/uploads/2017/07/Self-managed-superannuation-funds-and-borrowing-brochure-August-2016.pdf
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8
https://www.cpaaustralia.com.au/-/media/project/cpa/corporate/documents/tools-and-resources/superannuation/super-limited-recourse-borrowing-client-letter.docx?rev=75378ad784a64cd9908d1114e3a81b8b
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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
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9
https://www.superguide.com.au/smsfs/smsf-borrowing-property-investing
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https://www.superguide.com.au/smsfs/smsf-borrowing-property-investing
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10
https://www.australianunity.com.au/wealth/-/media/RebrandWealth/Documents/Financial-Advice/FactSheets/Supperannuation_Retirement/Borrowing-to-invest-in-SMSF.pdf
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https://www.australianunity.com.au/wealth/-/media/RebrandWealth/Documents/Financial-Advice/FactSheets/Supperannuation_Retirement/Borrowing-to-invest-in-SMSF.pdf
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11
https://ministers.treasury.gov.au/ministers/stuart-robert-2018/media-releases/cfr-ato-report-smsf-borrowing-arrangements
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https://ministers.treasury.gov.au/ministers/stuart-robert-2018/media-releases/cfr-ato-report-smsf-borrowing-arrangements
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12
https://www.supercentral.com.au/resource-centre/white-papers-technical-guides/smsf/loans-under-division-7a-and-ato-safe-harbour-guidelines
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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
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13
https://www.findlaw.com.au/articles/5442/the-ato-provides-welcome-certainty-for-limited-rec.aspx
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https://www.findlaw.com.au/articles/5442/the-ato-provides-welcome-certainty-for-limited-rec.aspx
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14
https://www.youtube.com/watch?v=EUcXm2VBqsc
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https://www.youtube.com/watch?v=EUcXm2VBqsc
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15
https://knightgroup.com.au/new-ato-penalties-for-self-managed-super-funds/
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https://knightgroup.com.au/new-ato-penalties-for-self-managed-super-funds/
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16
https://growsmsf.com.au/ato-provides-further-guidance-on-smsf-borrowing-rules/
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https://growsmsf.com.au/ato-provides-further-guidance-on-smsf-borrowing-rules/
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17
https://www.icaresmsf.com.au/smsf-and-property/borrowing-in-sms/
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https://www.icaresmsf.com.au/smsf-and-property/borrowing-in-sms/
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18
https://www.taxandsuperaustralia.com.au/TSA/Tax-Knowledge/Truth-property-development-in-SMSF.aspx
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https://www.taxandsuperaustralia.com.au/TSA/Tax-Knowledge/Truth-property-development-in-SMSF.aspx
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19
https://propertiesandpathways.com.au/how-the-government-regulates-smsf-borrowing/
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https://propertiesandpathways.com.au/how-the-government-regulates-smsf-borrowing/
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20
https://www.macquarie.com.au/advisers/guidance-on-smsf-related-party-loans.html
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https://www.macquarie.com.au/advisers/guidance-on-smsf-related-party-loans.html
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21
https://aquilasuper.com/faq-what-is-safe-harbour-for-self-managed-super-funds-and-how-does-it-affect-me/
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https://aquilasuper.com/faq-what-is-safe-harbour-for-self-managed-super-funds-and-how-does-it-affect-me/
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22
https://resources.taxinstitute.com.au/taxation-in-australia/ato-clarification-for-super-funds-borrowing
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https://resources.taxinstitute.com.au/taxation-in-australia/ato-clarification-for-super-funds-borrowing
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23
https://www.brightlaw.com.au/5756-2/
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https://www.brightlaw.com.au/5756-2/
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24
https://www.smartcompany.com.au/finance/superannuation/20100218-ato-to-crack-down-on-loans-from-diy-super-funds/
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https://www.smartcompany.com.au/finance/superannuation/20100218-ato-to-crack-down-on-loans-from-diy-super-funds/
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25
https://www.linkedin.com/pulse/ato-safe-harbour-provisions-smsf-borrowing-jason-mclaren
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https://www.linkedin.com/pulse/ato-safe-harbour-provisions-smsf-borrowing-jason-mclaren
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26
https://www.dbalawyers.com.au/ato/smsfs-nil-interest-loans-hidden-tax-consequences/
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https://www.dbalawyers.com.au/ato/smsfs-nil-interest-loans-hidden-tax-consequences/
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27
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/
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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/
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28
https://www.totaladvice.com.au/changes-to-smsf-rules-about-related-party-lending-agreements/
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https://www.totaladvice.com.au/changes-to-smsf-rules-about-related-party-lending-agreements/
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29
https://www.theaustralian.com.au/new-ato-super-rules-leave-many-doors-open/news-story/7f1b45e30ac517156c4ebf79cd7dcc69
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https://www.theaustralian.com.au/new-ato-super-rules-leave-many-doors-open/news-story/7f1b45e30ac517156c4ebf79cd7dcc69
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30
https://www.afr.com/companies/financial-services/experts-push-ato-for-simpler-borrowing-rules-20110530-jjqhl
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https://www.afr.com/companies/financial-services/experts-push-ato-for-simpler-borrowing-rules-20110530-jjqhl
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31
https://asic.gov.au/regulatory-resources/superannuation-funds/asic-s-role-in-super/
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https://asic.gov.au/regulatory-resources/superannuation-funds/asic-s-role-in-super/
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32
https://www.bt.com.au/professional/knowledge-centre/client-strategies/smsf-strategies/limited-recourse-borrowing.html
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https://www.bt.com.au/professional/knowledge-centre/client-strategies/smsf-strategies/limited-recourse-borrowing.html
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33
https://cooperpartners.com.au/ato-guidelines-on-related-party-loans-to-smsfs/
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https://cooperpartners.com.au/ato-guidelines-on-related-party-loans-to-smsfs/
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34
https://www.superguardian.com.au/pdfs/Super-changes-timeline.pdf
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https://www.superguardian.com.au/pdfs/Super-changes-timeline.pdf
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35
https://www.cfr.gov.au/publications/policy-statements-and-other-reports/2019/leverage-and-risk-in-the-superannuation-system/pdf/report.pdf
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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
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36
https://www.smsfassociation.com/news-articles/limited-relief-for-limited-recourse-borrowing-arrangements-lrbas
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https://www.smsfassociation.com/news-articles/limited-relief-for-limited-recourse-borrowing-arrangements-lrbas
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37
https://www.moore-australia.com.au/locations/victoria/news-and-views/june-2016/ato-imposes-stricter-guidelines-for-smsf-borrowing
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https://www.moore-australia.com.au/locations/victoria/news-and-views/june-2016/ato-imposes-stricter-guidelines-for-smsf-borrowing
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38
https://sladen.com.au/news/tag/ATO
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https://sladen.com.au/news/tag/ATO
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39
https://vincents.com.au/expenses-of-an-smsf/
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https://vincents.com.au/expenses-of-an-smsf/
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40
https://www.taxfp.com.au/Superannuation/Borrowing.aspx
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https://www.taxfp.com.au/Superannuation/Borrowing.aspx
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41
http://smsfwarehouse.com.au/smsf-investments/smsf-loans/loans-issued-by-an-smsf/
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http://smsfwarehouse.com.au/smsf-investments/smsf-loans/loans-issued-by-an-smsf/
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42
https://www.mortgagechoice.com.au/blog/home-loans/2021/07/using-a-self-managed-super-fund-to-buy-property/
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https://www.mortgagechoice.com.au/blog/home-loans/2021/07/using-a-self-managed-super-fund-to-buy-property/
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43
https://www.charteredaccountantsanz.com/member-services/technical/audit-and-assurance/audit-and-assurance-in-focus/ato-rules-on-non-arms-length-expenditure-for-super-funds
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https://www.charteredaccountantsanz.com/member-services/technical/audit-and-assurance/audit-and-assurance-in-focus/ato-rules-on-non-arms-length-expenditure-for-super-funds
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44
https://www.ldb.com.au/superannuation/property-investments-within-smsfs-what-are-the-rules/
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https://www.ldb.com.au/superannuation/property-investments-within-smsfs-what-are-the-rules/
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45
https://piperalderman.com.au/insight/ato-smsf-trustee-updates/
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https://piperalderman.com.au/insight/ato-smsf-trustee-updates/
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46
https://propertytaxspecialists.com.au/self-managed-super-funds-property-investment-rules/
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https://propertytaxspecialists.com.au/self-managed-super-funds-property-investment-rules/
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47
https://www.canstar.com.au/superannuation/capital-gains-tax-smsfs/
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https://www.canstar.com.au/superannuation/capital-gains-tax-smsfs/
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48
https://www.relianceauditing.com.au/can-smsf-borrow-money-to-pay-superannuation-benefits/
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https://www.relianceauditing.com.au/can-smsf-borrow-money-to-pay-superannuation-benefits/
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49
https://www.hrblock.com.au/tax-academy/self-managed-super-fund-smsf
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https://www.hrblock.com.au/tax-academy/self-managed-super-fund-smsf
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50
https://www.rsm.global/australia/insights/wealth-insights/atos-announcement-self-managed-superannuation-funds-borrowing-related
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https://www.rsm.global/australia/insights/wealth-insights/atos-announcement-self-managed-superannuation-funds-borrowing-related
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51
https://www.savings.com.au/smsf/can-an-smsf-lend-money-to-a-third-party
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https://www.savings.com.au/smsf/can-an-smsf-lend-money-to-a-third-party
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52
https://www.smsfworks.com.au/ato-clarification-of-borrowing-issues-for-smsfs/
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https://www.smsfworks.com.au/ato-clarification-of-borrowing-issues-for-smsfs/
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53
https://www.townsendslaw.com.au/blb-news/202/ato-interpretative-decisions-on-borrowing-by-super-funds
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https://www.townsendslaw.com.au/blb-news/202/ato-interpretative-decisions-on-borrowing-by-super-funds
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54
https://www.legalconsolidated.com.au/smsf-lending-money/
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https://www.legalconsolidated.com.au/smsf-lending-money/
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55
https://www.wrg.com.au/ato-introduces-safe-harbour-terms-for-smsf-s-limited-recourse-borrowing-arrangements/
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https://www.wrg.com.au/ato-introduces-safe-harbour-terms-for-smsf-s-limited-recourse-borrowing-arrangements/
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56
https://www.trustdeed.com.au/property-conveyancing.asp
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https://www.trustdeed.com.au/property-conveyancing.asp
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57
http://www.superorganised.com.au/eSuperupdate/2014/August/BorrowingSeminar.pdf
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http://www.superorganised.com.au/eSuperupdate/2014/August/BorrowingSeminar.pdf
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58
https://www.mintequity.com.au/news/can-a-self-managed-super-fund-borrow-money
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https://www.mintequity.com.au/news/can-a-self-managed-super-fund-borrow-money
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59
https://smsfcoach.com.au/2016/04/06/smsf-alert-ato-guidance-on-related-party-smsf-loans-lrbas/
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https://smsfcoach.com.au/2016/04/06/smsf-alert-ato-guidance-on-related-party-smsf-loans-lrbas/
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60
https://www.mymoneycalculator.com.au/borrowing-in-a-self-managed-super-fund/
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https://www.mymoneycalculator.com.au/borrowing-in-a-self-managed-super-fund/
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61
https://www.maddocks.com.au/insights/smsfs-and-related-party-borrowings-ato-clarifies-scope-of-non-arms-length-income-rules
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https://www.maddocks.com.au/insights/smsfs-and-related-party-borrowings-ato-clarifies-scope-of-non-arms-length-income-rules
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62
https://www.nestegg.com.au/retirement/self-managed-super-fund/smsf-borrowing-rules
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https://www.nestegg.com.au/retirement/self-managed-super-fund/smsf-borrowing-rules
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63
https://www.tved.net.au/PublicPapers/January_2012,_Sound_Education_in_Super,_SIS_Compliance_Problems___Dealing_with_the_ATO.html
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https://www.tved.net.au/PublicPapers/January_2012,_Sound_Education_in_Super,_SIS_Compliance_Problems___Dealing_with_the_ATO.html
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64
https://www.smsfoptions.com/borrowing-limited-recourse-borrowing-arrangements/
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https://www.smsfoptions.com/borrowing-limited-recourse-borrowing-arrangements/
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65
https://www.quinns.com.au/blog/financial-planning-news/the-atos-view-on-borrowing-in-self-managed-superannuation-funds-smsfs/
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https://www.quinns.com.au/blog/financial-planning-news/the-atos-view-on-borrowing-in-self-managed-superannuation-funds-smsfs/
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66
https://www.pwc.com.au/tax/taxtalk/assets/alerts/ato-related-party-finance-guideline-11jan18.pdf
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https://www.pwc.com.au/tax/taxtalk/assets/alerts/ato-related-party-finance-guideline-11jan18.pdf
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67
https://www.accountantsdaily.com.au/super/14623-division-7a-relief-available-to-smsfs-ato-confirms
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https://www.accountantsdaily.com.au/super/14623-division-7a-relief-available-to-smsfs-ato-confirms
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68
https://www.pwg.com.au/news-article/the-ato-final-ruling-on-nali-and-nale
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https://www.pwg.com.au/news-article/the-ato-final-ruling-on-nali-and-nale
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69
https://www.commbank.com.au/articles/tax/five-ways-to-save-tax-using-superannuation.html
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https://www.commbank.com.au/articles/tax/five-ways-to-save-tax-using-superannuation.html
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70
https://www.smsfadviser.com/news/21242-safe-harbour-interest-rate-rises-for-related-party-loans
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https://www.smsfadviser.com/news/21242-safe-harbour-interest-rate-rises-for-related-party-loans
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71
https://www.pitcher.com.au/insights/ato-to-treat-new-unpaid-present-entitlements-as-loans-from-1-july-2022/
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https://www.pitcher.com.au/insights/ato-to-treat-new-unpaid-present-entitlements-as-loans-from-1-july-2022/
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72
https://www.yourinvestmentpropertymag.com.au/smsf/is-borrowing-through-smsf-safe-from-the-chopping-block
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https://www.yourinvestmentpropertymag.com.au/smsf/is-borrowing-through-smsf-safe-from-the-chopping-block
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73
https://www.holdingredlich.com/new-ato-guidance-on-division-7a-unpaid-present-entitlements-and-financial-accommodation
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https://www.holdingredlich.com/new-ato-guidance-on-division-7a-unpaid-present-entitlements-and-financial-accommodation
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74
https://firstfinancial.com.au/changes-ato-smsf-supervisory-levy/
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https://firstfinancial.com.au/changes-ato-smsf-supervisory-levy/
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75
https://www.smsfmate.com.au/capital-gains-tax-for-self-managed-super-funds/
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https://www.smsfmate.com.au/capital-gains-tax-for-self-managed-super-funds/
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76
https://superfundlookup.gov.au/FAQ/SelfManagedSuperFund
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https://superfundlookup.gov.au/FAQ/SelfManagedSuperFund
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77
https://www.ratecity.com.au/superannuation/articles/open-superannuation-account
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https://www.ratecity.com.au/superannuation/articles/open-superannuation-account
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78
https://www.esuperfund.com.au/
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https://www.esuperfund.com.au/
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79
https://smsfloanexperts.com.au/structuring-smsf-borrow-invest-property/
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https://smsfloanexperts.com.au/structuring-smsf-borrow-invest-property/
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80
https://3x-m.de/ato-purdue.html
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https://3x-m.de/ato-purdue.html
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81
https://altitudefinance.com.au/superfund-loans
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https://altitudefinance.com.au/superfund-loans
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82
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