SMSF Education Hub
Whether it's catching up on the latest changes to the SMSF environment, or refreshing your memory on those issues that only arise every so often, we've got your SMSF professional development needs covered
Webinars
Interactive learning with our SMSF experts
Upcoming webinar
Navigating LRBAs in an SMSF from 10 August 2026
When an SMSF member passes away, there are both taxation and SIS compliance considerations to contemplate. Not only is the fund required to pay out the deceased's balance in a timely manner, but it is also required to maintain its complying status, which amongst other things means satisfying the definition of an SMSF under s17A of the SIS Act. There is a lot to consider for any surviving trustees and/or the deceased's legal personal representative.
Following a Federal Budget that did nothing but enhance the idea of purchasing property via an SMSF, the use of limited recourse borrowing arrangements looked to be a popular strategy for the acquisition of both residential and commercial property within an SMSF. Then in the blink of an eye everything changed and residential properties were outlawed from LRBA arrangements moving forward.
In this upcoming webinar, Tim Miller from Smarter SMSF will be exploring this emerging issue to give you the latest intel of what’s happening with assets acquired under s.67A & 67B. Topics to cover include what the residential property LRBA ban means for existing SMSF owners and what the residential property LRBA ban means for SMSFs considering buying property or using LRBAs.
The session will also review other elements of LRBAs within an SMSF including the recent increase in the safe harbor interest rates and importantly the definition of a single acquirable asset.
Tuesday 18th August
12:30pm - 1:30pm AEST
Tim Miller
Learning outcomes
At the end of this webinar, participants will have an appreciation for:
- The changes to LRBA rules that take effect from 10 August 2026
- The interaction between a single acquirable asset and business real property exception
- Safe harbour requirements for 2026/27
- Alternate investment opportunities for SMSFs and residential property
Tim Miller
SMSF Technical & Education Manager at Smarter SMSF
Leading SMSF educator with 25+ years of experience. Since 1999, he's supported trustees, accountants and advisers with practical legislative and compliance guidance.
Years experience
Past webinars
Dealing with the Death of an SMSF Member - July 2026
July 2026
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