SMSF Residential Property Borrowing Changes (Effective 10 August 2026)
The rules for borrowing through a Self-Managed Super Fund (SMSF) to purchase residential property are changing. From 10 August 2026, SMSFs will no longer be able to establish new Limited Recourse Borrowing Arrangements (LRBAs) to purchase residential property. If you or your clients have been considering buying residential property through an SMSF using borrowed funds, there is now a limited window to act.
