SMSF residential
property borrowing
ends mid-August.
Already have your SMSF set up?
We have the property.
- ✓ 15% rental income tax vs. up to 47% personally
- ✓ 0% CGT in pension phase vs. 30%+ personally
- ✓ Transition window open until mid-August 2026
- ✓ 12,000+ properties delivered. Nearly 30 years.
General information only. This is not financial or legal advice. Speak to a qualified SMSF specialist before making any decisions.
What changed
On 23 June 2026, Parliament passed legislation banning new LRBAs for residential property inside SMSFs. A short transition window remains open until mid-August 2026.
After that date, no new residential SMSF borrowing will be possible. Existing LRBAs are fully unaffected.
What didn't change
- ✓ 15% tax on rental income in accumulation phase
- ✓ 10% CGT in accumulation phase
- ✓ 0% CGT in pension phase
- ✓ All existing LRBAs fully intact
The structural tax advantages of holding property inside super remain in place.
Holding property in super vs. personally
For investors who miss the transition window, personal ownership becomes the only option, bringing significantly higher tax exposure.
| SMSF existing LRBA | Personal investor from 2027 | |
|---|---|---|
| Rental income tax | 15% | Up to 47% |
| CGT (accumulation) | 10% | 30% minimum |
| CGT (pension phase) | 0% | 30% minimum |
General information only. Tax outcomes depend on individual circumstances. Speak to your SMSF specialist.
Custodian's role: property sourcing only
We don't provide financial advice, legal advice, or SMSF setup services. What we do, and have done for nearly 30 years, is source and deliver investment-grade residential properties that meet strict quality and location criteria.
If your SMSF is already set up and ready to go, we can show you the properties still available before the window closes. Your SMSF specialist handles the rest.