Most of us have heard about the changes to superannuation. However there is a great amount of uncertainty regarding those changes and the impact they will have on individuals. In this article we consider just one potential problem.
Posts | Category: Superannuation
The Australian Taxation Office (ATO) has released Practical Compliance Guideline 2016/5 (PCG 2016/5) to assist trustees of self-managed superannuation funds (SMSFs) in structuring limited recourse borrowing arrangements (LRBAs), where the borrowing is provided by a related party.