The Treasury Laws Amendment (Tax Reform No. 1) Act 2026 received Royal Assent on 26 June 2026, with the LRBA changes commencing on 10 August 2026 (45 days later). Under the new rules, SMSFs can generally no longer use an LRBA to acquire ordinary residential property after that date. [ato.gov.au]
What Is Grandfathered? The ATO states that the following arrangements are not affected: Existing residential property LRBAs entered into before 10 August 2026. Refinancing of existing residential LRBAs entered into…
