Almane Collective

The August 2026 ban applies to residential SMSF borrowing only. Commercial LRBA inside an SMSF remains fully available.
Three things to know about commercial SMSF property:
Target gross rental yield above 4.5%. Net rental income taxed at 15% inside an SMSF compared to up to 47% in personal name. Capital gains tax reduces to 10% for assets held longer than 12 months, and can be as low as 0% in pension phase.
Visit almane.com.au to learn more.

The LRBA ban is now law. Royal Assent was granted on 26 June 2026, with the ban commencing on 10 August 2026.
If you have been considering purchasing residential property through your SMSF, the contract date is the legal trigger, not settlement. You have 35 days.
Visit almane.com.au to find out if you still qualify.