When does the SMSF property borrowing window close?
The August deadline for limited recourse borrowing, and how to sequence it.
What is changing for SMSF limited recourse borrowing?
Self-managed super funds commonly use a limited recourse borrowing arrangement, or LRBA, to acquire property inside super. The 2026 reform changes the treatment of these arrangements from on or around 10 August 2026. Trustees partway through an LRBA acquisition need their structure and financing settled before that date rather than after it.
How does this relate to the 9 August bare trust deadline?
The SMSF LRBA change sits directly alongside the 9 August 2026 bare trust deadline. Both reward trustees who confirm structure and financing early. For an SMSF acquisition that also involves a bare trust, the earlier of the two triggers governs the timeline, which is why sequencing matters more than speed.
I have been meaning to get to it. How much time is there?
The date is fixed and close. An LRBA acquisition involves financing approval, structure, and settlement mechanics that do not compress well. Trustees who treat this as a firm deadline give themselves room to confirm the arrangement holds up. Those who leave it to the last week risk running structure and finance in parallel under time pressure.
What should an SMSF trustee do next?
Confirm whether a current or planned LRBA acquisition is inside the window, and whether the structure still works under the reform. Because SMSF, lending, and structuring intersect here, this is difficult to resolve from a single professional’s seat. The Ramsey Portfolio Stress Tester and a review work through it against the specific fund and financing position.
General advice only. This content does not take into account your personal objectives, financial situation or needs. Ramsey Property Wealth Pty Ltd is a Credit Representative under Australian Credit Licence 389087. Legislative measures are drawn from the Treasury Laws Amendment (Tax Reform No. 1) Act 2026. Seek personalised advice before acting.