We’re updating public advice and guidance for limited recourse borrowing arrangements (LRBAs) to reflect the 2026 parliamentary amendments.
Six LRBA guidance products are expected to be published on 19 October 2026.
Two draft updates will open for public consultation:
- SMSFR 2012/1 – LRBA key concepts
- SMSFR 2009/1 – business real property.
We encourage self-managed super fund (SMSF) professionals and interested stakeholders to review the draft updates and provide feedback by 13 November 2026.
We’ll also publish details regarding minor updates to 4 related guidance products which will be available through the Advice under development – superannuation issues page.
Check Advice under development – superannuation issues for draft guidance links, consultation details and timing.
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