• Limited recourse borrowing arrangements - questions and answers

    This document provides general information about our current views on issues that trustees of self-managed super funds (SMSFs) may need to take into account when considering entering into a limited recourse borrowing arrangement (LRBA). It also provides guidance regarding the application of the Superannuation Industry (Supervision) Act 1993 (SISA), 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.

      Last modified: 08 Feb 2016QC 20439