Sladen Legal

View Original

Current Issues With LRBAs

Phil Broderick

National Conference 2021 - Current issues with LRBAs

SMSF Association

COVID, safe harbour, Div 7A and more

This paper examines a number of current and topical issues in relation to limited recourse borrowing arrangements (LRBAs), including:

  • The LRBA COVID-19 relief measures

  • Can you still qualify for the Australian Tax Office’s (ATO) safe harbour if you apply the COVID-19 relief?

  • The interaction of the safe harbour rules, COVID-19 LRBA relief, Division 7A and COVID-19 Division 7A relief

  • Intermediary LRBAs – are they worth it?

  • Refinancing LRBAs – how can it be done?

  • Non-arm’s length income (NALI)/non-arm’s length expenditure (NALE) and LRBAs – where are we at?

The full presentation is available to Sladen Smart Members sign up/login here to continue reading.