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The ATO has expressed concern that the SMSF community is misinterpreting the courses of action they need to take following the release of new LRBA guidance, and has set out to dispel various concerns.
Earlier this month, the ATO released Practical Compliance Guideline (PCG) 2016/5, which sets out the safe harbour terms on which SMSF trustees may structure their LRBAs consistent with an arm's length dealing.
Read the full story at SMSF Adviser.