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The TechHub is an online learning platform to help you expand your SMSF knowledge and gain valuable CPD hours through articles, webclasses and accredited webinars. Our team of SMSF experts are friendly, dedicated and ready to help. Contact us on freecall 1800 203 123 or by email act@accurium.com.au.

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18 Apr 2022

Pre 31 January 2017 LRBAs and NALE

The ATO has provided clarification concerning an SMSF that entered into a limited recourse borrowing arrangement (LRBA) prior to 31 January 2017 and the application of the 1 July 2018 non-arm’s length expenditure (NALE) legislative amendments. The clarification has removed a conflict between PCG 2016/5 and LCR 2021/2. A little background to the conflict After…