CPD Webinar - Limited Recourse Borrowing Arrangements in 2026 and Beyond

1 CPD Unit – Substantive Law

Can you still invest in real estate through your Self Managed Superannuation Fund (SMSF)?

Limited Recourse Borrowing Arrangements (LRBAs) remain one of the most complex and highly scrutinised areas of SMSF compliance. Whether your clients already have an LRBA in place or are considering one, it is essential to understand the rules, ongoing obligations, and common pitfalls. This is even more pertinent now with the changed landscape of section 67A with the introduction of the Business Real Property requirement for property borrowing eligibility.

Join Lindzee-Kate Tagliaferri, Senior Manager at Cooper Partners, for a practical one-hour webinar exploring the key changes to the legislation and issues advisers and trustees need to consider when establishing, managing, refinancing, and ultimately repaying an LRBA.

Drawing on real-world examples and current ATO guidance, this session will provide practical insights to help you identify risks, maintain compliance, and better support your clients.

This webinar covers:

• New legislation adjusting the LRBA rules;
• Establishing an LRBA – key considerations, structuring requirements, and common mistakes to avoid;
• Related party lending arrangements, including ATO safe harbour provisions;
• Ongoing compliance considerations and practical tips to ensure the borrowing remains compliant;
• Refinancing LRBAs – opportunities, risks, and common traps;
• What happens when the loan is repaid?; and
• Non-arm's length income (NALI) and non-arm's length expenditure (NALE) considerations and how they can arise in relation to LRBAs.

Continuing Professional Development

Legal CPD:

WA legal practitioners (QA Provider ID 29250)

1 CPD Unit, CPD Obligation Field 4 – Substantive Law. To ensure you receive your CPD Units for this event, please provide us with your Legal Practice Board Practitioner ID during registration. Note: CPD Units are only available for participation in the live webinar. At this time, webinar recordings (for those that are registered but unable to attend) are not eligible for WA Legal CPD Units.

Legal practitioners outside of WA

If you consider that this webinar satisfies your individual requirement, or is relevant to your immediate or long-term professional development needs, you may claim 0.5 CPD Units for every 30 minutes of attendance and participation.

Accounting CPD:

1 CPD Point

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Presenter: Lindzee-Kate Tagliaferri
Manager, Cooper Partners, Financial Services

Lindzee-Kate is an experienced SMSF adviser with Cooper Partners Financial Services. She is a CPA with over 14 years experience working in various SMSF advice areas such as family separation, estate planning, and SMSF establishments.

Lindzee-Kate is highly skilled in the preparation of SMSF tax returns, BAS, IAS, TBAR and financial reports. She is also experienced in the creation and implementation of various strategies such as health checking SMSFs for compliance of SIS Act and regulations and assisting clients with remedying any breaches.

Professional Qualifications and Achievements

• Bachelor of Business, Majoring in Accounting and Public Practice
• Certified Practising Accountant
• SMSF Summit 2019 Award winner