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Superannuation

SMSF Lending

Self-managed super funds can borrow to acquire property through a Limited Recourse Borrowing Arrangement (LRBA). The structure is complex — our CPA and Tax Agent background means we understand both the lending and compliance requirements.

Residential via SMSF

  • LVR typically up to 80% for residential
  • Property must be held in a bare trust (holding trust)
  • Cannot be lived in by members or related parties
  • Rental income flows to the SMSF
  • Tax rate of 15% on rental income (0% in pension phase)
  • Fewer lenders — specialist panel selection critical

Commercial via SMSF

  • LVR typically up to 70% for commercial
  • Members CAN lease the property from their SMSF
  • Business premises can be owned by your super
  • Rent must be at market rate (related party lease rules)
  • Significant tax advantages vs personal ownership
  • Commercial SMSF lending is more restrictive — experienced broker essential

SMSF Compliance Warning

SMSF property transactions are heavily regulated. The borrowing arrangement, trust structure, and property type must all comply with SIS Act requirements. Non-compliance can result in the ATO deeming the SMSF non-compliant, with penalties up to 45% tax. As a registered Tax Agent, James understands these compliance requirements.

Why a CPA Broker for SMSF Lending?

  • Understand LRBA structures and compliance requirements as a Tax Agent
  • Coordinate with your SMSF accountant and financial planner
  • Ensure the bare trust deed is correctly structured before settlement
  • Select from a specialist panel of SMSF lenders (not all brokers have access)
  • Tax modelling: compare SMSF ownership vs personal ownership outcomes

Considering SMSF Property?

We\'ll assess your SMSF\'s borrowing capacity and guide you through the compliance requirements.

Enquire About SMSF