UPDATE ON LRBAS – BENCHMARKING & ALTERNATIVE ARRANGEMENTS (1)

· Is the use of LRBAs in SMSFs a dying art? State of play following the exit of the large lenders

· LRBAs and related party loans – what to look for in establishing the arm’s length terms of the loan

· The ATO’s safe harbour loan terms

· Property development in SMSFs and alternate loan arrangements

Intermediary debt arrangements – when are they compliant