Limited recourse borrowing arrangements by self-managed super funds - questions and answers

Scope and purpose of this document

This document provides general information on the Australian Taxation Office's (ATO) current views about issues that trustees of self-managed super funds (SMSFs) may need to take into account when considering entering into a limited recourse borrowing arrangement. It also provides guidance regarding the application of the superannuation law (specifically the Superannuation Industry (Supervision) Act 1993 and related super rules) to such arrangements.

This document does not deal with tax issues other than general references when discussing the application of the super law.