One long outstanding measure that affects members of SMSFs has been including the outstanding borrowings of an SMSF in members’ total superannuation balances. The legislation implementing this has now been passed. We have written on these proposals before. The Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019 was passed in September 2019 and … Continue reading SMSF borrowing (LRBAs) and how it affects total superannuation balances (TSB)