27/09/2018 | factsheet, DIY, business structures, trade marks, LRBA, checklist, unit trusts, trust

Resources for you & your clients

We have available to you a number of resources to provide to your clients, and also to support you in building efficiencies in your business.
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27/09/2018 | LRBA, checklist, tools

Checklist: LRBA

We have developed the Acis LRBA checklist to enable you to quickly identify any related party LRBAs that may contain terms that fail the arm's length test; and take steps to amend terms and put related party LRBAs on arm's length terms.
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30/05/2016 | Acis deadline, ATO, LRBA, extension

ATO extends impending LRBA deadline

The ATO has extended the 30 June deadline for SMSF trustees looking to get their related party LRBAs on commercial terms.
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28/04/2016 | Stephen Harvey NALI, LRBA, PCG, SuperDepot

Stop The Presses

Urgent update on NALI and related party loans
Stephen Harvey summaries the recent developments on NALI and related party loans and what these important changes mean for you and your business.
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28/04/2016 | Matt Neibling deadline, NALI, LRBA

Acis All Areas - April 2016

Stop the Press on NALI and related party loans
It seems none of us can avoid reviewing LRBAs and related party loans, with the ATO releasing in mid-April a guidance that provides clarity around the terms that the ATO will accept as arm’s length. This is an important reminder ahead of the June 30 deadline which is just around the corner.
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17/03/2016 | Stephen Harvey LRBA, tax, risk, deadline, SuperDepot

ATO to Clarify Related Party Loans and LRBAs

There has been some criteria provided by the ATO around what constitutes commercial terms. Stephen Harvey of Acis provides some commentary around these guidelines.
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04/02/2016 | Stephen Harvey LRBA, deadline, SMSF, NALI, SuperDepot

30 June 2016 Deadline - Fix non-complying loans to SMSFs

Time to review LRBA arrangements
The ATO is sharpening its focus on loans made by related parties to an SMSF and has established a June 30 deadline to ensure such arrangements are consistent with an arm's length dealing.
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16/04/2015 | Mark Lowis LRBA, GST, SuperDepot

Federal Government finally gets its act together

"Look-Through" tax treatment for LRBAs soon to be legislated
Since the introduction of the Limited Recourse Borrowing Arrangement (LRBA) regime for SMSFs, many advisers have grappled with the correct income tax treatment for these arrangements.
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16/04/2015 | Matt Neibling LRBA, tax events, discretionary trusts, checklist

Acis All Areas - April 2015

Bridging the Gap
Following the conclusion of the Tax Event series, Director of Acis, Matt Neibling discusses our recent tools that have been developed to help you bridge the gap between awareness and action.
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