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Deductions associated with Limited Recourse Borrowing Arrangements (LRBAs)

Feb 29, 2016

Due to the complex nature of the LRBA arrangement, there are some deliberations in regard to the costs of setting up a LRBA in the SMSF and whether they are deductible to the SMSF. The ATO has issued a private binding ruling (PBR 1012441308161) that considered this...

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