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Category: LRBA

01 August 2021 - GAP Accountants

The ATO has confirmed that the following interest rates charged under a limited recourse borrowing arrangement (‘LRBA’) to …

15 August 2019 - Evelyn Bakas

The ATO has updated a number of rates and thresholds on their website, including the following.
Division 7A – …

08 February 2019 - GAP Accountants

The Mid-Year Economic and Fiscal Outlook (‘MYEFO’) report was recently released.
It indicates that the underlying Budget deficit is …

12 December 2016 - GAP Accountants

The ATO has released a taxation determination regarding how it will apply the non-arm’s length income (‘NALI’) rules …

07 November 2016 - Cassie Chen

The ATO has announced that it will be contacting some SMSF trustees in November 2016 to participate in …

20 July 2016 - GAP Accountants

The ATO is allowing SMSF trustees additional time until 31 January 2017 to ensure that any limited recourse …

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