Changes to LRBA Rules for SMSFs

On 23 June 2026, the Federal Government announced a significant change as part of a legislative agreement with the Greens, proposing to ban SMSFs from purchasing residential property using a Limited Recourse Borrowing Arrangement (LRBA).

A summary of the changes that will take effect, along with other key information, is set out below:

SituationImpact
Existing SMSF residential property LRBAWill not be affected.
Contract signed, not yet settledLikely not affected. However, this will need to be confirmed with a solicitor.
Considering to Purchase new residential property with LRBAWill be affected, as SMSFs will no longer be able to purchase residential property using an LRBA.
Considering to Purchase new commercial property with LRBAWill not be affected.

The proposed changes have not yet come into effect and will only be enacted once the legislation receives Royal Assent.

Following Royal Assent, there will be a 45 day period before the changes officially commence.

We have also prepared a video that explains the proposed LRBA ban in more detail:

You can find more information about LRBAs at the link here.