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?
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