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Limited recourse borrowing arrangements

Guidance for self-managed super funds on how the super law applies to limited recourse borrowing arrangements (LRBA).

Last updated 6 December 2022

Limited recourse borrowing
What to consider when deciding if your SMSF can borrow under a LRBA.

Super law requirements for LRBA
What super law requirements apply if your SMSF borrows under a LRBA.

Loan and lender compliance issues
What to consider when looking at the relationship between loan and lender under the super law.

Asset held under LRBA
How the super law applies to the asset held on trust under the LRBA.

Special in-house asset rules
Learn what exceptions to the in-house asset rules apply.

Holding trust
How the super law applies to a holding trust in an LRBA.

COVID-19 LRBA relief
Learn about what LRBA relief may apply due to the financial effects of COVID-19.

LRBAs and total superannuation balance
How to work out a member's share of your SMSF's LRBA amount each income year.