SMSF Australia Blog Articles
What is the interest rate for LRBA?
The ATO safe harbour LRBA interest rate for FY26 is 8.95% for real property and 10.95% for shares. See historical rates and how the rules apply to your SMSF.
What does limited recourse borrowing mean?
Limited recourse borrowing means lender recourse is restricted to the acquired asset. Learn how SMSF LRBAs work under SIS rules.
How do accountants’ letters work for an SMSF?
SMSF accountant's letters are often required by banks and lenders. Learn what they confirm, when you need one, and how SMSF Australia can help provide them
Can you refinance a LRBA?
Yes, an SMSF can refinance a limited recourse borrowing arrangement to secure better terms. Learn the SIS Act requirements, restrictions, and what changes
What is an LRBA?
An LRBA lets your SMSF borrow to buy property or shares, with the recourse limited to that asset. Learn how LRBAs work, who lends to SMSFs, key compliance rules
Which banks give loans to SMSF?
Most major banks no longer lend to SMSFs, but some still do. See our comparison of SMSF lenders for property and share-backed LRBAs.
Can my SMSF use a Margin Loan?
No, margin loans are prohibited in SMSFs. Learn the three narrow exceptions where an SMSF can borrow and what the SIS Act rules require
Understanding Loan-to-Value Ratio (LVR) for SMSF Loans
Self-managed super funds (SMSFs) borrowing using a Bare Trust /Limited Recourse Borrowing Arrangement (LRBA) must understand the impact the loan-to-value ratio has on the amount of capital a fund can
Why do I need a bare trust?
The Superannuation laws (SISA) allow an SMSF to borrow money under a limited recourse borrowing arrangement (LRBA) provided the asset acquired is held on trust. SISA does not identify the
Can an existing Bare Trust be used to purchase a second property?
No, a bare trust cannot be reused when it ceases to hold property on behalf of a SMSF after the loan has been repaid and the title transferred to the
