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: Practical Interpretation For SMSF trustees who wanted to preserve access to residential LRBA borrowing, the critical issue was generally to have: Can Finance and Settlement Occur After
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