SMSF Borrowing: What are the rules?

March 2017

In this session we will explore the gearing options available to you and your SMSF. Limited recourse borrowing arrangements have been available to SMSF trustees who want to borrow to invest for some time now. Despite this, it is not well understood that the risks of gearing in your SMSF are different to gearing outside superannuation. We will explore the rules regarding assets acquired with borrowed money and highlight when gearing is appropriate, and when it should be left alone.

Presented by: Peter Hogan, Head of Technical, SMSF Association

Peter Hogan, Head of Technical, SMSF Association

Peter Hogan is the SMSF Association’s Head of Technical and one of Australia’s foremost SMSF specialists, having worked in the sector over many years. A lawyer by training, he cut his teeth in the ATO before joining some of Australia’s largest financial institutions to work in key superannuation, investment and taxation roles. His enormous industry experience and knowledge, especially as they pertain to tax issues, means he is in constant demand on the SMSF speaking circuit. Away from the world of SMSFs, he is a keen weekend golfer when he is not providing a taxi service to junior sporting events. Peter is an SMSF Association Specialist Advisor and former Chair and National Board member of the Association.