SMSF Residential Property and LRBA RulesFrom 10 August 2026, a new limited recourse borrowing arrangement (LRBA) used to acquire real property must be for business real property. Ordinary residential letting is not automatically business real property. A residential property can qualify only where it genuinely meets the business real property test, which is fact-specific. SMSFs may still invest in residential property without LRBA borrowing, subject … Continue reading SMSF Residential Property and LRBA Rules