In this session, Phil Broderick will examine a number of current and topical issues in relation to limited recourse borrowing arrangements (LRBAs), including:

• The LRBA COVID relief measures

• Can you still qualify for the ATO’s safe harbour if you apply the COVID relief

• The interaction of the safe harbour rules, COVID LRBA relief, Division 7A and COVID Division 7A relief

• Intermediary LRBAs - are they worth it?

• Refinancing LRBAs - how can it be done?

• NALI/NALE and LRBAs - where are we at?