Understanding LRBAs in SMSFs: Strategies, Structures & Compliance

Current as of: 28 July 2025.

While Limited Recourse Borrowing Arrangements (LRBAs) have been around for a while, they continue to raise complex questions:

Can we borrow for the deposit?

Can we borrow to buy units in a unit trust?

What about overseas property?

When does a property with a garage on a separate title require two LRBAs?

Can that be done with one contract?

In this one-hour session, we unpack the compliance essentials and explore practical scenarios that often leave accountants and advisers reaching for expert guidance.

Key Takeaways:
  • Compliance Fundamentals: Understand the core requirements and documentation needed for a compliant LRBA.
  • Single Acquirable Asset: What qualifies, and how to navigate grey areas like properties with separate titles.
  • Borrowing Strategies: What can and can’t be acquired through an LRBA, including related party loans, overseas assets, and unit trusts.
  • Tips, Traps & Case Studies: Avoid common pitfalls and learn from real-life examples.

Click here to access the presentation slides.

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