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You are here › Tools & Infomation › SMSF: Limited recourse borrowing - ATO ID 2010/184

SMSF: Limited recourse borrowing - ATO ID 2010/184

Can interest on a limited recourse borrowing arrangement entered into by a self managed superannuation fund (SMSF) trustee before 7 July 2010 be capitalised without contravening the general prohibition on borrowing in subsection 67(1) of the Superannuation Industry (Supervision) Act 1993 (SISA)?

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