Residential LRBA Ban: ATO Clarifies the New Rules and Grandfathering Provisions
Understand the new residential Limited Recourse Borrowing Arrangement (LRBA) restrictions taking effect from 10 August 2026. Explore the ATO's guidance on grandfathering provisions, existing residential property loans, refinancing arrangements and business real property requirements. Discover what these changes mean for SMSF trustees and their future property investment strategies. Learn more with ODV Private Wealth.
Current Electronic Service Address Providers for SMSFs
Learn about current Electronic Service Address (ESA) providers for Self-Managed Superannuation Funds (SMSFs), including SuperStream requirements and the impact of Payday Super. Discover how to choose a suitable ESA provider, understand the differences between contribution and rollover services, and keep your fund's electronic messaging arrangements up to date. ODV Private Wealth provides financial advice in Adelaide to help you understand your superannuation and retirement planning needs.
SMSF Penalty Units Increase to $364 from 1 July 2026
Learn how the SMSF penalty unit increase to $364 from 1 July 2026 may affect trustees and the potential financial penalties for compliance breaches. This article explains common SMSF penalties, trustee responsibilities and the importance of maintaining accurate records, meeting reporting obligations and complying with superannuation laws to help trustees stay informed and meet their obligations.