The Property Development Path Leading to NALI

The Property Development Path Leading to NALI

Part 3 of our series in property development looks at the tax implications of not undertaking transactions on commercial terms. There’s a strange quirk in SIS which sees unsuspecting SMSF trustees step directly onto the property development path leading to NALI. The...
LRBA Property Development Catch-22

LRBA Property Development Catch-22

In this second article of our four-part series, we look at the compliance issues surrounding property development and LRBAs. One of the concerns outlined by the ATO in SMSFRB 2020/1 is SMSFs investing in property development through an LRBA. And while an LRBA can be...