Super Funds – Changes to Limited Recourse Borrowing Arrangement (LRBAs) rules for SMSF
Tax Law: 02 October 2026
Author: Marco Saccotelli
In June 2026, the government announced a major change to the SMSF LRBA rules. The change was the result of negotiations to secure support for the Government’s wider tax reform package, including changes to the capital gains tax rules and the removal of negative gearing.