Category: Blog
SMSF Residential Property LRBA Ban Now Law – 10 August 2026 Deadline Confirmed
Countdown Begins as Royal Assent Locks in SMSF Property Borrowing Changes The uncertainty is over. In a remarkably swift legislative process, the Federal Government secured support from the Greens and passed the Treasury Laws Amendment (Tax Reform No. 1) Bill 2026 through both Houses of Parliame..Read More
Proposed Ban on SMSF Residential Property Borrowing: What Trustees Need to Know
The Federal Government has announced proposed changes to Self-Managed Superannuation Fund (SMSF) borrowing rules that could significantly impact trustees considering residential property investment through their SMSF. Under the proposal announced on 23 June 2026, SMSFs would no longer be permitte..Read More
SMSF LRBA Safe Harbour Interest Rates 2026–27
For the 2026–27 financial year, SMSF limited recourse borrowing arrangement (LRBA) safe harbour interest rates are expected to increase, reflecting higher benchmark lending conditions. SMSF LRBA Safe Harbour Rates (2026–27) Real property: 9.35% (previously 8.95% in 2025–26) Listed s..Read More
SMSF Superannuation Split Interest Rate Increases to 6.1% from 1 July 2026
If a superannuation interest is being divided under a Family Law agreement or court order, a new adjustment interest rate will apply from 1 July 2026. The Australian Government Actuary has determined that the interest rate for the 2026–27 financial year will be 6.1%. This rate is relevant where ..Read More
SMSF Trustee Companies: ASIC Fee Update FY2026–27 (Effective 1 July 2026)
From 1 July 2026, ASIC will apply updated annual fees across all company types, including SMSF trustee companies (special purpose companies). These changes are part of the regular CPI indexation and will affect ongoing SMSF compliance costs for trustees. At iCare Super, we’ve summ..Read More
2027 SMSF Bring-Forward Rule Explained: Non-Concessional Contributions Guide
From 1 July 2026, the non-concessional contribution (NCC) bring-forward thresholds will increase, allowing eligible Australians to contribute more money into superannuation and accelerate their retirement savings. The bring-forward rule is particularly valuable for SMSF members and individuals who ..Read More
⚠️ Important Update for SMSF Trustees – ATO Tightens Disqualification Guidance
The Australian Taxation Office (ATO) has updated its guidance on when an individual may be disqualified from acting as a Self-Managed Super Fund (SMSF) trustee. The revised Practice Statement PS LA 2006/17 expands the Commissioner’s powers and clarifies the factors considered when assessing truste..Read More
QROPS Transfers into Australian SMSFs: Do You Need to Segregate Funds?
When transferring a UK pension into Australia under a QROPS , one of the most common points of confusion is whether the transferred funds must be kept in a separate account or legally segregated within a SMSF. The short answer is: no separate brokerage or bank account is required,..Read More
SMSF Death Benefit Options for a Surviving Spouse: Pension, Rollover, and Reversionary Pension Explained
When a spouse passes away and an SMSF death benefit needs to be paid, there are several compliant options available depending on the surviving member’s goals, transfer balance cap position, and income needs. At iCare Super, we often help trustees structure death benefit payments in a tax-effective..Read More
SMSF Related Unit Trusts: What Happens if Money Is Paid to a Member by Mistake?
Related unit trusts are commonly used in SMSF structures, particularly where business premises or property investments are involved. While these arrangements can work well, trustees need to be careful when money moves between the trust, the SMSF, and members personally. Why Related Unit Trusts Ma..Read More