Paper

With the implementation of new regulations as of 1 July, it is important that trustees and members of self managed superannuation funds (SMSFs) begin looking at how the new rules will impact existing limited recourse borrowing arrangements (LRBAs) and unit trusts. This inevitably leads to a look at SMSFs with lumpy and illiquid real property assets.

This paper is aimed at providing you with the tips and tricks in relation to the more complex structures you may encounter in your client’s SMSFs. The most important message is that these changes are complex and there is no one size fits all approach. There is absolutely no substitute for member specific advice to address the changes.