The ATO has published a series of interpretive decisions relating to Self-managed Superannuation Funds:
ATO ID 2010/162 – Self managed Superannuation Fund: limited recourse borrowing arrangement – borrowing from a related party on terms favourable to the self managed superannuation fund
ATO ID 2010/169 Self managed superannuation fund: limited recourse borrowing arrangement – refinancing
ATO ID 2010/170 Self managed superannuation fund: limited recourse borrowing arrangement – third party guarantee
ATO ID 2010/172 Self managed superannuation fund: limited recourse borrowing arrangement – joint investors
ATO ID 2010/184 Self managed superannuation fund: limited recourse borrowing arrangement – capitalisation of interest
ATO ID 2010/185 Self managed superannuation fund: limited recourse borrowing arrangement – charge