On 6 April 2016 the ATO issued guidelines on limited recourse borrowing arrangements (LRBAs) between self-managed superannuation funds (SMSFs) and related parties.  PCG 2016/5 sets out the ATO’s views about when a loan from a related party to an SMSF will be treated as an arm’s length dealing.  If the LRBA is treated as a … Continue reading So you think your related party LRBA loan is complying? Think again