smsf loans Archives - Redwood Advisory SMSF

SMSF RELATED PARTY LOANS AND PROPERTY INVESTMENT

December 20, 2013

There has been significant press around Self Managed Superannuation Funds (“SMSF”) and Australian Property investment recently. It is arguable that every bank is jumping on the SMSF Property bandwagon with every bank now marketing a SMSF loan product. Regardless of whether you choose to use a third-party loan, a related party loan, or a combination…

SINGLE ACQUIRABLE ASSET FOR A LIMITED RECOURSE BORROWING AGREEMENT (SMSF LOAN)

By: Ivan Filipovic

November 27, 2013

Many self-managed superannuation fund (“SMSF”) investors who borrow through their SMSF (SMSF loan) ask the question of what constitutes a “single acquirable asset”. SMSFR 2012/1 released by the ATO provides 15 examples of what constitutes a single acquirable asset. Under limited recourse borrowing (“LRBA”) rules, SMSFs are required to enter a separate lending arrangement for…