Since 10 August 2026 a new limited recourse borrowing arrangement can only be used to acquire business real property. Before you sign anything, work through the definitional elements the ATO has interpreted, from wholly and exclusively use to the two hectare primary production safe harbour.
Peak property seasons create a perfect storm for SMSF settlements, with lenders, auditors, and settlement agents all stretched thin. Based on our experience handling over 2,500 SMSF property transactions, the difference between a smooth settlement and a costly disaster often comes down to preparation that starts weeks before most trustees even think about it.
The decision between buying property through your SMSF or in your personal name involves far more than tax rates. From bare trust requirements to borrowing restrictions, the legal structures differ so dramatically that choosing wrong can cost tens of thousands in unnecessary duty and penalties.