The stability of limited recourse borrowing arrangements (LRBA) within SMSFs has been understated, with their track record highlighting their longevity and safety compared to other forms of property lending, a non-bank lender has stated.
A parent who was the sole carer for a terminally ill child is not considered to be in an interdependency relationship, according to a private binding ruling.
While the ATO is watching for signs of illegal early access to superannuation, SMSF trustees should also be on the lookout for red flags, a leading adviser said.