Monthly Archives: November 2016

smsf loans

Absolute Entitlement

What does “absolute entitlement” mean and how to avoid paying stamp duty and CGT twice under a limited recourse borrowing arrangement? When preparing the loan documentation for a limited recourse borrowing arrangement, trustees must be mindful of the concept of “absolute entitlement”. If the documentation is not drafted meticulously, the bare trust (custodian) may be […]

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