Bare Trusts

SMSFs and bare trusts – not just for LRBAs

SMSFs and bare trusts – not just for LRBAs

Many will be familiar with the use of bare trusts by SMSFs as part of a limited recourse borrowing arrangement (LRBA), but there are other ways in which an SMSF might invest via a bare trust, providing different structuring opportunities. This article considers the use of ‘non LRBA bare trusts’ by SMSFs and the superannuation law implications.