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Limited recourse borrowing arrangements

How to set up limited recourse borrowing arrangements, and the different superannuation laws and rules that apply.

Info Alert
Changes to LRBA rules from 10 August 2026
Legislative changes to limited recourse borrowing arrangements (LRBAs) commence on 10 August 2026. We're updating this guidance to reflect the new rules. See Limited Recourse Borrowing Arrangement (LRBA) Provisions for more information.

About LRBAs

What an LRBA is and what you need to consider before entering into one.

Rules for entering an LRBA

The rules your self-managed super fund (SMSF) must follow depends on when you entered the LRBA.

Relationships with the LRBA lender

Understanding whether the relationship between loan and lender creates any compliance issues under superannuation law.

Rules on assets under LRBA

SMSF trustees must consider how superannuation law applies to the asset held by the holding trust under the LRBA.

In-house asset rules for LRBAs

Certain exceptions apply to the in-house asset rules for LRBAs, as the holding trust is a related party.

LRBAs and total superannuation balance

How to work out a member's share of the outstanding balance of an LRBA for their total superannuation balance.

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