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SMS Magazine
smsmagazine.com.au > news > 08/24/2026 > rates-raise-questions-over-lrbas

Rates raise questions over LRBAs

3+ week, 5+ hour ago   (324+ words) Higher interest rates for related-party safe-harbour loans may make SMSFs question their current lending arrangements. Changes to restrict limited recourse borrowing arrangements (LRBA) inside an SMSF to business real property acquisitions have come at a time when interest rates have…...