{"id":4299,"date":"2026-08-24T08:00:16","date_gmt":"2026-08-23T22:00:16","guid":{"rendered":"https:\/\/wiselinkaccountants.com.au\/smsf-lrba-property-borrowing-changes-2026-chinese\/"},"modified":"2026-08-24T08:00:16","modified_gmt":"2026-08-23T22:00:16","slug":"smsf-lrba-property-borrowing-changes-2026-chinese","status":"publish","type":"post","link":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/smsf-lrba-property-borrowing-changes-2026-chinese\/","title":{"rendered":"\u81ea\u7ba1\u517b\u8001\u91d1\u501f\u94b1\u4e70\u623f\uff1a8 \u6708 10 \u65e5\u8d77\u53ea\u5269\u5546\u4e1a\u4e0d\u52a8\u4ea7\u8fd9\u6761\u8def\uff0c\u4e4b\u524d\u7b7e\u7684\u5408\u540c\u4e0d\u53d7\u5f71\u54cd"},"content":{"rendered":"<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"BlogPosting\", \"headline\": \"\u81ea\u7ba1\u517b\u8001\u91d1\u501f\u94b1\u4e70\u623f\uff1a8 \u6708 10 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{\"@type\": \"ImageObject\", \"url\": \"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2020\/02\/logo.png\"}}, \"about\": \"\u6fb3\u6d32\u81ea\u7ba1\u517b\u8001\u91d1 LRBA \u6709\u9650\u8ffd\u7d22\u501f\u6b3e\u5b89\u6392 2026 \u5e74 8 \u6708 10 \u65e5\u65b0\u89c4\uff1a\u501f\u6b3e\u4e00\u822c\u7981\u4ee4\u4e0e\u4e09\u6761\u77ed\u671f\u4f8b\u5916\u3001LRBA \u7684\u5355\u4e00\u8d44\u4ea7\u4e0e\u72ec\u7acb\u4fe1\u6258\u7ed3\u6784\u3001acquirable asset \u5b9a\u4e49\u53d8\u66f4\u4e3a\u6392\u9664\u975e business real property \u7684\u4e0d\u52a8\u4ea7\u3001business real property \u5b9a\u4e49\u4e0e\u521d\u7ea7\u4ea7\u4e1a 2 \u516c\u9877\u4f8b\u5916\u3001\u8ba2\u7acb\u65f6\u4e0e\u5b58\u7eed\u671f\u4e24\u4e2a\u65f6\u70b9\u3001\u65e7\u5b89\u6392\u4e0e\u5408\u540c\u4ea4\u6362\u65e5\u7684\u8fc7\u6e21\u5904\u7406\u3001\u5173\u8054\u65b9\u4e0e in-house asset 5% \u9650\u5236\uff0c\u9762\u5411\u58a8\u5c14\u672c\u4e0e\u5e03\u91cc\u65af\u73ed\u7684\u534e\u4eba\u81ea\u7ba1\u517b\u8001\u91d1\u53d7\u6258\u4eba\"}<\/script><\/p>\n<p><!--\n\u9009\u9898\u4f9d\u636e: GSC \u5b9e\u6d4b\uff082026-07-25\u219208-21\uff0c28 \u5929\uff0cpage+query \u7ef4\u5ea6\uff09\u66b4\u9732\u7684\u6700\u5927\u96f6\u70b9\u51fb\u7f3a\u53e3\u3002\n  \u00b7 \u300c\u81ea\u7ba1\u517b\u8001\u91d1\u8d37\u6b3e\u7ecf\u7eaa\u4eba\u300d\u5728 5 \u4e2a\u4e0d\u540c URL \u4e0a\u5404\u62ff\u5230\u66dd\u5149\uff08123+74+45+21+10 = 273 \u6b21\uff09\uff0c\u65e0\u4e00\u76f8\u5173 \u2192 \u5178\u578b\u7684\n    \u300c\u6ca1\u6709\u6b63\u786e\u843d\u5730\u9875\uff0cGoogle \u53ea\u80fd\u778e\u731c\u300d\uff1b\u53e6\u6709\u300c\u81ea\u7ba1\u517b\u8001\u91d1\u80fd\u5426\u501f\u6b3e\u8d2d\u4e70\u8d44\u4ea7\u300d61 \u6b21\u3001\u300csmsf\u80fd\u5426\u501f\u6b3e\u8d2d\u4e70\u8d44\u4ea7\u300d13 \u6b21\u3002\n  \u00b7 SMSF \u501f\u8d37\/\u4e70\u623f\u7c7b\u4e2d\u6587 query \u5408\u8ba1 356 \u66dd\u5149 \/ 0 \u70b9\u51fb \/ \u5747\u4f4d 46.4\u3002\n  \u00b7 \u540c\u671f \/zh-hans\/superannuation\/ \u4e00\u9875\u5403\u6389 51 \u6761\u4e2d\u6587 query\u30011,569 \u66dd\u5149\u3001\u5747\u4f4d 13.0\u3001\u70b9\u51fb 0\u2014\u2014\n    \u4fe1\u606f\u578b query \u843d\u5728\u670d\u52a1\u9875\u4e0a\u7684\u610f\u56fe\u9519\u914d\u3002\u672c\u6587\u5c31\u662f\u7ed9\u8fd9\u6279 query \u9020\u7684\u4fe1\u606f\u578b\u843d\u5730\u9875\u3002\n\u65f6\u70b9\u4f9d\u636e: ATO LRBA \u4e3b\u9875\u5f53\u524d\u6302\u7740 Info Alert\u300cChanges to LRBA rules from 10 August 2026 ...\n  We're updating this guidance to reflect the new rules\u300d\u3002\u4fee\u6cd5 2026-06-25 \u8bae\u4f1a\u4fee\u6b63\u6848\u901a\u8fc7\u3001\u5df2\u6210\u6cd5\uff0c\n  2026-08-10 \u751f\u6548\uff0c\u8ddd\u672c\u6587\u53d1\u5e03 14 \u5929\uff0cATO \u81ea\u5df1\u7684\u6307\u5f15\u4ecd\u5728\u66f4\u65b0\u4e2d\u3002\u4e2d\u6587\u4fa7\u51e0\u4e4e\u4e0d\u53ef\u80fd\u6709\u4eba\u5199\u8fc7\u3002\n\u67e5\u91cd: \u8de8\u4e24\u6587\u4ef6\u5939 + \u7ad9\u4e0a 173 \u7bc7\u5df2\u53d1\u6587\u5168\u6587\u5b9e\u626b\uff0c`LRBA`\/`limited recourse`\/`\u6709\u9650\u8ffd\u7d22`\/`\u501f\u6b3e\u8d2d\u4e70`\/\n  `business real property` \u7b49 12 \u4e2a\u8bcd\uff1a\u4ec5 practice-update-8-2024 \u51fa\u73b0\u8fc7\u4e00\u6b21 business real property\uff08\u987a\u5e26\u63d0\u53ca\uff09\u3002\u65e0\u8695\u98df\u3002\n\u5173\u952e\u8bcd\u5206\u5de5: \u672c\u6587\u5403\u300c\u81ea\u7ba1\u517b\u8001\u91d1\u80fd\u4e0d\u80fd\u501f\u94b1\u4e70\u623f \/ LRBA \/ \u5546\u4e1a\u4e0d\u52a8\u4ea7\u300d\uff1b\n  \u8bbe\u7acb\u8d44\u683c\u8d70 4252\uff1b\u91ca\u653e\u6761\u4ef6\u8d70 4279\uff1bSMSF \u5e74\u5ea6\u5408\u89c4\u670d\u52a1\u8d70 4222 \u4e0e \/zh-hans\/superannuation\/\u3002\n\u6570\u5b57\u53e3\u5f84: \u5168\u90e8 ATO \u4e00\u624b\u9875\uff0c2026-08-24 \u9010\u6761\u6253\u5f00\u6838\u5bf9\uff08Changes to limited recourse borrowing arrangements \/\n  LRBA Provisions\uff08new legislation\uff09\/ SMSF borrowing restrictions \/ What are the SMSF investment restrictions\uff09\u3002\n  \u53ea\u590d\u8ff0 ATO \u5199\u660e\u7684\u89c4\u5219\u4e0e\u5b83\u81ea\u5df1\u7684\u793a\u4f8b\uff0c\u4e0d\u5916\u63a8\u3001\u4e0d\u9884\u6d4b\u8fc7\u6e21\u671f\u5b9e\u52a1\u3002\n\u6267\u4e1a\u8fb9\u754c: YMYL\u3002\u53ea\u5199\u89c4\u5219\u4e0e\u65f6\u70b9\u5224\u5b9a\uff0c\u4e0d\u5199\u4efb\u4f55\u67b6\u6784\u5efa\u8bae\u3001\u4e0d\u8bc4\u4f30\u4e2a\u6848\u662f\u5426\u5212\u7b97\u3001\u4e0d\u5199\u89c4\u907f\u8868\u8ff0\u3002\n\u7e41\u4f53: \u6309 CONTENT_SOP \u00a75.1\uff0c\u6838\u5fc3\u672f\u8bed\u9996\u73b0\u5904\u5e76\u5217\u7e41\u4f53\uff08\u517b\u8001\u91d1\u3001\u4e0d\u52a8\u4ea7\u3001\u8d37\u6b3e\uff09\u3002\n--><\/p>\n<p>\u300c\u6211\u7684\u81ea\u7ba1\u517b\u8001\u91d1\uff08\u990a\u8001\u91d1\uff09\u80fd\u4e0d\u80fd\u501f\u94b1\u4e70\u5957\u623f\uff1f\u300d<\/p>\n<p>\u8fd9\u4e2a\u95ee\u9898\u7684\u7b54\u6848\u5728 <strong>2026 \u5e74 8 \u6708 10 \u65e5<\/strong>\u90a3\u5929\u53d8\u4e86\uff0c\u800c\u4e14\u53d8\u5f97\u76f8\u5f53\u5f7b\u5e95\u3002<\/p>\n<p>\u8ddd\u4eca 14 \u5929\u3002ATO \u81ea\u5df1\u7684 LRBA \u9875\u9762\u4e0a\u76ee\u524d\u8fd8\u6302\u7740\u4e00\u6761\u63d0\u793a\uff0c\u8bf4\u65b0\u89c4\u5219\u5df2\u7ecf\u751f\u6548\u3001\u5b83\u6b63\u5728\u66f4\u65b0\u8fd9\u5957\u6307\u5f15\u3002\u4e5f\u5c31\u662f\u8bf4\uff0c\u73b0\u5728\u6b63\u5904\u5728\u89c4\u5219\u5df2\u7ecf\u6539\u3001\u8bf4\u660e\u8fd8\u6ca1\u94fa\u5b8c\u7684\u90a3\u6bb5\u65f6\u95f4\u91cc\u2014\u2014\u5982\u679c\u4f60\u624b\u4e0a\u6709\u4e00\u7b14\u6b63\u5728\u8d70\u7684\u8d37\u6b3e\uff08\u8cb8\u6b3e\uff09\uff0c\u6216\u8005\u6b63\u51c6\u5907\u7b7e\u5408\u540c\uff0c\u8fd9\u51e0\u5929\u6070\u597d\u662f\u6700\u9700\u8981\u628a\u65e5\u671f\u5bf9\u6e05\u695a\u7684\u65f6\u5019\u3002<\/p>\n<figure>\n  <img decoding=\"async\" src=\"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2026\/08\/smsf-lrba-property-changes-hero-2026-08-24.jpeg\" alt=\"\u81ea\u7ba1\u517b\u8001\u91d1 LRBA \u501f\u6b3e\u4e70\u623f\u65b0\u89c4 2026 \u5e74 8 \u6708 10 \u65e5\u751f\u6548\uff1a\u53ea\u5269\u5546\u4e1a\u4e0d\u52a8\u4ea7 \u2014\u2014 \u58a8\u5c14\u672c\u5e03\u91cc\u65af\u73ed\u534e\u4eba\u4f1a\u8ba1\" \/><figcaption>\u89c4\u5219\u4ece 2026 \u5e74 8 \u6708 10 \u65e5\u8d77\u53d8\u4e86\uff0c\u4f46\u5224\u65ad\u4f60\u53d7\u4e0d\u53d7\u5f71\u54cd\uff0c\u770b\u7684\u662f\u5408\u540c\u4ea4\u6362\u65e5\uff0c\u4e0d\u662f\u4ea4\u5272\u65e5\u3002<\/figcaption><\/figure>\n<h2>\u4e00\u3001\u5148\u628a\u5927\u524d\u63d0\u8bf4\u6e05\u695a\uff1a\u81ea\u7ba1\u517b\u8001\u91d1\u539f\u5219\u4e0a\u4e0d\u80fd\u501f\u94b1<\/h2>\n<p>\u5f88\u591a\u4eba\u5bf9 SMSF \u7684\u7b2c\u4e00\u4e2a\u8bef\u89e3\uff0c\u662f\u628a\u5b83\u5f53\u6210\u4e00\u4e2a\u53ef\u4ee5\u968f\u4fbf\u52a0\u6760\u6746\u7684\u6295\u8d44\u58f3\u3002\u5b9e\u9645\u4e0a ATO \u628a\u300c\u501f\u6b3e\u300d\u76f4\u63a5\u5217\u5728\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u6295\u8d44\u7981\u6b62\u4e8b\u9879\u91cc\uff0c\u548c\u300c\u4e0d\u5f97\u5411\u6210\u5458\u6216\u5173\u8054\u65b9\u653e\u8d37\u300d\u300c\u4e0d\u5f97\u4ece\u5173\u8054\u65b9\u8d2d\u5165\u8d44\u4ea7\u300d\u300c\u4e0d\u5f97\u8fdd\u53cd in-house asset \u89c4\u5219\u300d\u5e76\u5217\u3002<\/p>\n<p>\u7981\u4ee4\u4e4b\u5916\u53ea\u6709\u51e0\u4e2a\u5f88\u7a84\u7684\u53e3\u5b50\u3002ATO \u5217\u660e\u7684\u77ed\u671f\u4f8b\u5916\u662f\u4e09\u6761\uff0c\u800c\u4e14\u90fd\u5e26\u91d1\u989d\u4e0a\u9650\uff1a<\/p>\n<ul>\n<li>\u4e3a\u652f\u4ed8\u5230\u671f\u7684\u6210\u5458\u798f\u5229\u501f\u6b3e\uff0c<strong>\u6700\u957f 90 \u5929<\/strong>\uff0c\u91d1\u989d\u4e0d\u8d85\u8fc7\u57fa\u91d1\u603b\u8d44\u4ea7\u7684 <strong>10%<\/strong><\/li>\n<li>\u4e3a\u652f\u4ed8\u672a\u6e05\u7f34\u7684\u517b\u8001\u91d1\u9644\u52a0\u7a0e\uff08surcharge\uff09\u501f\u6b3e\uff0c<strong>\u6700\u957f 90 \u5929<\/strong>\uff0c\u540c\u6837\u4e0d\u8d85\u8fc7 10%<\/li>\n<li>\u4e3a\u5b8c\u6210\u8bc1\u5238\u4ea4\u6613\u4ea4\u5272\u501f\u6b3e\uff0c<strong>\u6700\u957f 7 \u5929<\/strong>\uff0c\u4e0d\u8d85\u8fc7 10%\uff0c\u4e14\u8fdb\u573a\u65f6\u5224\u65ad\u672c\u4e0d\u9700\u8981\u501f\u6b3e<\/li>\n<\/ul>\n<p><small>\u6765\u6e90\uff1aATO\u300aSMSF borrowing restrictions\u300b\u4e0e\u300aWhat are the SMSF investment restrictions?\u300b\uff0c2026 \u5e74 8 \u6708 24 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<p>\u7b2c\u56db\u6761\u53e3\u5b50\uff0c\u4e5f\u662f\u552f\u4e00\u4e00\u6761\u80fd\u7528\u6765\u4e70\u8d44\u4ea7\u7684\uff0c\u53eb <strong>LRBA<\/strong>\u3002<\/p>\n<h2>\u4e8c\u3001LRBA \u5230\u5e95\u662f\u4ec0\u4e48<\/h2>\n<p>LRBA \u7684\u5168\u79f0\u662f limited recourse borrowing arrangement\uff0c\u6709\u9650\u8ffd\u7d22\u501f\u6b3e\u5b89\u6392\u3002ATO \u5bf9\u5b83\u7684\u63cf\u8ff0\u662f\uff1a\u81ea\u7ba1\u517b\u8001\u91d1\u53ef\u4ee5\u7528 LRBA \u4e3a\u4e00\u7b14\u8d2d\u4e70\u63d0\u4f9b\u8d44\u91d1\uff0c\u6807\u7684\u5fc5\u987b\u662f<\/p>\n<ul>\n<li>\u4e00\u9879<strong>\u5355\u4e00\u8d44\u4ea7<\/strong>\uff0c\u6216\u8005<\/li>\n<li>\u4e00\u7ec4<strong>\u5b8c\u5168\u76f8\u540c\u3001\u5e02\u503c\u76f8\u540c<\/strong>\u7684\u8d44\u4ea7<\/li>\n<\/ul>\n<p>\u800c\u8fd9\u9879\u8d44\u4ea7\u4e0d\u653e\u5728\u57fa\u91d1\u540d\u4e0b\uff0c\u662f\u653e\u5728<strong>\u57fa\u91d1\u4e4b\u5916\u7684\u4e00\u4e2a\u72ec\u7acb\u4fe1\u6258\u91cc<\/strong>\u3002\u300c\u6709\u9650\u8ffd\u7d22\u300d\u8fd9\u56db\u4e2a\u5b57\u7684\u5b9e\u9645\u542b\u4e49\u5c31\u5728\u8fd9\u91cc\uff1a\u4e07\u4e00\u8d37\u6b3e\u8fdd\u7ea6\uff0c\u8d37\u6b3e\u4eba\u80fd\u8ffd\u7684\u53ea\u6709\u4fe1\u6258\u91cc\u90a3\u9879\u8d44\u4ea7\uff0c\u57fa\u91d1\u7684\u5176\u4ed6\u8d44\u4ea7\u53d7\u5230\u4fdd\u62a4\u3002<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aSMSF borrowing restrictions\u300b\uff0c2026 \u5e74 8 \u6708 24 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<h2>\u4e09\u30018 \u6708 10 \u65e5\u6539\u7684\u662f\u4ec0\u4e48<\/h2>\n<p>\u5148\u8bf4\u6ca1\u53d8\u7684\uff1a<strong>LRBA \u6ca1\u6709\u88ab\u53d6\u6d88\u3002<\/strong>ATO \u5728\u65b0\u9875\u9762\u4e0a\u4e13\u95e8\u5199\u4e86\u4e00\u8282\u6807\u9898\u5c31\u53eb\u300cLRBAs are not banned\u300d\u2014\u2014\u81ea\u7ba1\u517b\u8001\u91d1\u4f9d\u7136\u53ef\u4ee5\u901a\u8fc7 LRBA \u501f\u6b3e\u8d2d\u5165\u8d44\u4ea7\uff0c\u4e5f\u53ef\u4ee5\u7ee7\u7eed\u7ef4\u6301\u5df2\u6709\u7684\u501f\u6b3e\u3002<\/p>\n<p>\u53d8\u7684\u662f\u4e0d\u52a8\u4ea7\uff08\u4e0d\u52d5\u7522\uff09\u8fd9\u4e00\u7c7b\u3002ATO \u7684\u8868\u8ff0\u662f\uff1a<\/p>\n<blockquote>\n<p>\u300c\u5728 <strong>2026 \u5e74 8 \u6708 10 \u65e5\u6216\u4e4b\u540e<\/strong>\u8ba2\u7acb\u7684\u3001\u7528\u4e8e\u8d2d\u4e70\u4e0d\u52a8\u4ea7\u7684\u6709\u9650\u8ffd\u7d22\u501f\u6b3e\u5b89\u6392\uff0c<strong>\u53ea\u80fd\u7528\u4e8e\u53d6\u5f97 business real property\uff08\u8425\u4e1a\u7528\u4e0d\u52a8\u4ea7\uff09<\/strong>\u3002\u300d<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aChanges to limited recourse borrowing arrangements\u300b\uff0c2026 \u5e74 8 \u6708 24 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<\/blockquote>\n<p>\u7acb\u6cd5\u5c42\u9762\uff1a\u8fd9\u9879\u6539\u52a8\u6765\u81ea <strong>2026 \u5e74 6 \u6708 25 \u65e5<\/strong>\u901a\u8fc7\u7684\u4e00\u9879\u8bae\u4f1a\u4fee\u6b63\u6848\uff0c\u73b0\u5df2\u6210\u4e3a\u6cd5\u5f8b\uff0c\u843d\u5728 Treasury Laws Amendment (Tax Reform No. 1) Act 2026 \u91cc\u3002ATO \u5bf9\u6cd5\u5f8b\u6548\u679c\u7684\u6982\u62ec\u662f\uff1a\u4fee\u6539\u4e86\u300c\u53ef\u53d6\u5f97\u8d44\u4ea7\u300d\uff08acquirable asset\uff09\u7684\u5b9a\u4e49\uff0c<strong>\u628a\u4e0d\u7b26\u5408 business real property \u5b9a\u4e49\u7684\u4e0d\u52a8\u4ea7\u6392\u9664\u5728\u5916<\/strong>\u3002<\/p>\n<p>\u8fd8\u6709\u4e00\u6761\u5bb9\u6613\u88ab\u5ffd\u7565\u4f46\u5f88\u5173\u952e\uff1a<strong>\u8fd9\u6761\u65b0\u89c4\u4e0d\u770b\u8d37\u6b3e\u4eba\u662f\u8c01\u3002<\/strong>ATO \u5199\u660e\uff0c\u65e0\u8bba\u51fa\u501f\u65b9\u662f\u94f6\u884c\u3001\u975e\u94f6\u884c\u8d37\u6b3e\u673a\u6784\u8fd8\u662f\u5173\u8054\u65b9\uff0c\u53ea\u8981\u8fd9\u4e2a\u5b89\u6392\u5c5e\u4e8e LRBA\uff0c\u4e0d\u52a8\u4ea7\u5c31\u5fc5\u987b\u662f business real property\u3002\u60f3\u9760\u6362\u4e00\u4e2a\u8d37\u6b3e\u4eba\u7ed5\u5f00\uff0c\u8fd9\u6761\u8def\u4e0d\u5b58\u5728\u3002<\/p>\n<h2>\u56db\u3001\u4ec0\u4e48\u7b97 business real property<\/h2>\n<p>ATO \u7ed9\u7684\u4e00\u822c\u5b9a\u4e49\u662f\uff1a<strong>\u5b8c\u5168\u4e14\u4e13\u95e8\uff08wholly and exclusively\uff09\u7528\u4e8e\u7ecf\u8425\u4e1a\u52a1\u7684\u571f\u5730\u548c\u5efa\u7b51\u7269\u3002<\/strong><\/p>\n<p>\u300c\u5b8c\u5168\u4e14\u4e13\u95e8\u300d\u8fd9\u516d\u4e2a\u5b57\u662f\u6574\u6761\u89c4\u5219\u7684\u91cd\u5fc3\u3002\u4e00\u5957\u81ea\u4f4f\u6216\u7eaf\u51fa\u79df\u7684\u666e\u901a\u4f4f\u5b85\u663e\u7136\u4e0d\u7b26\u5408\uff1b\u4e00\u95f4\u5546\u94fa\u3001\u4ed3\u5e93\u3001\u8bca\u6240\u3001\u529e\u516c\u5ba4\u8fd9\u7c7b\u624d\u662f\u5178\u578b\u7684 business real property\u3002<\/p>\n<p>ATO \u53e6\u5916\u5199\u4e86\u4e00\u6761\u521d\u7ea7\u4ea7\u4e1a\u7684\u4f8b\u5916\uff1a\u7528\u4e8e\u521d\u7ea7\u4ea7\u4e1a\u7ecf\u8425\u3001\u4e14\u5e26\u6709\u79c1\u4eba\u6216\u5bb6\u5c45\u7528\u9014\u4f4f\u5b85\u7684\u4e0d\u52a8\u4ea7\uff0c\u4ecd\u7136\u53ef\u4ee5\u6ee1\u8db3\u300c\u5b8c\u5168\u4e14\u4e13\u95e8\u7528\u4e8e\u7ecf\u8425\u300d\u7684\u8981\u6c42\uff0c\u6761\u4ef6\u662f<\/p>\n<ul>\n<li>\u7528\u4e8e\u79c1\u4eba\u6216\u5bb6\u5c45\u7528\u9014\u7684\u4f4f\u5b85\u6240\u5728\u571f\u5730\u9762\u79ef<strong>\u4e0d\u8d85\u8fc7 2 \u516c\u9877<\/strong>\uff0c\u5e76\u4e14<\/li>\n<li>\u6574\u5757\u4e0d\u52a8\u4ea7\u7684<strong>\u4e3b\u8981\u7528\u9014\u4e0d\u662f\u5bb6\u5c45\u6216\u79c1\u4eba\u7528\u9014<\/strong><\/li>\n<\/ul>\n<p>ATO \u4e5f\u7559\u4e86\u4e00\u53e5\u7ed9\u4f4f\u5b85\uff1a\u5982\u679c\u4e00\u5904\u4f4f\u5b85\u7c7b\u4e0d\u52a8\u4ea7\u672c\u8eab\u7b26\u5408 business real property \u7684\u5b9a\u4e49\uff0c\u90a3\u5b83\u4e5f\u53ef\u4ee5\u5728 LRBA \u4e0b\u88ab\u8d2d\u5165\u5e76\u878d\u8d44\u2014\u2014\u524d\u63d0\u662f\u5b83\u5728\u8ba2\u7acb LRBA \u65f6\u4ee5\u53ca\u5728\u6574\u4e2a\u5b58\u7eed\u671f\u5185\u90fd\u7b26\u5408\u8fd9\u4e2a\u5b9a\u4e49\u3002<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aChanges to limited recourse borrowing arrangements\u300b\uff1bATO \u5c31 business real property \u7684\u8be6\u7ec6\u89c2\u70b9\u89c1\u88c1\u5b9a SMSFR 2009\/1\u30022026 \u5e74 8 \u6708 24 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<h2>\u4e94\u30018 \u6708 10 \u65e5\u4e4b\u524d\u7684\u5b89\u6392\u600e\u4e48\u529e<\/h2>\n<p>\u8fd9\u662f\u534e\u4eba\u4e1a\u4e3b\u6700\u5173\u5fc3\u3001\u4e5f\u6700\u5bb9\u6613\u614c\u7684\u4e00\u6bb5\u3002ATO \u7684\u7b54\u6848\u662f\uff1a<strong>\u65e7\u7684\u4e0d\u52a8\u3002<\/strong><\/p>\n<p>\u5177\u4f53\u5206\u4e24\u79cd\u60c5\u5f62\u3002<\/p>\n<h3>\u60c5\u5f62\u4e00\uff1a\u5df2\u7ecf\u8ba2\u7acb\u4e86 LRBA<\/h3>\n<p>\u5982\u679c\u57fa\u91d1\u5728 2026 \u5e74 8 \u6708 10 \u65e5\u4e4b\u524d\u5c31\u5df2\u8ba2\u7acb LRBA \u4e3a\u4e00\u9879\u4e0d\u52a8\u4ea7\u878d\u8d44\uff0c\u90a3\u4e48\u8fd9\u6761\u65b0\u89c4\u4e0d\u9002\u7528\u2014\u2014<strong>\u5305\u62ec\u5728 8 \u6708 10 \u65e5\u5f53\u5929\u6216\u4e4b\u540e\u7ef4\u6301\u6216\u518d\u878d\u8d44\uff08refinance\uff09\u8fd9\u7b14\u501f\u6b3e<\/strong>\u3002\u5df2\u7ecf\u5728 LRBA \u4e0b\u7684\u90a3\u9879\u4e0d\u52a8\u4ea7\uff0c\u4e0d\u9700\u8981\u662f business real property\u3002<\/p>\n<p>ATO \u7ed9\u4e86\u300c\u518d\u878d\u8d44\u300d\u4e00\u4e2a\u660e\u786e\u5b9a\u4e49\uff1a<strong>\u9488\u5bf9\u540c\u4e00\u9879\u8d44\u4ea7\u8ba2\u7acb\u4e00\u4efd\u65b0\u7684\u8d37\u6b3e\u5408\u540c\uff0c\u8d37\u6b3e\u4eba\u53ef\u4ee5\u662f\u539f\u6765\u90a3\u5bb6\uff0c\u4e5f\u53ef\u4ee5\u662f\u65b0\u7684\u4e00\u5bb6\u3002<\/strong>\u6362\u53e5\u8bdd\u8bf4\uff0c\u8f6c\u8d37\u672c\u8eab\u4e0d\u4f1a\u628a\u4f60\u8e22\u8fdb\u65b0\u89c4\u3002<\/p>\n<h3>\u60c5\u5f62\u4e8c\uff1a\u5408\u540c\u5df2\u4ea4\u6362\uff0c\u4f46\u8fd8\u6ca1\u4ea4\u5272<\/h3>\n<p>\u5982\u679c\u57fa\u91d1\u5728 2026 \u5e74 8 \u6708 10 \u65e5\u4e4b\u524d<strong>\u4ea4\u6362\u4e86\u5177\u7ea6\u675f\u529b\u7684\u8d2d\u4e70\u5408\u540c<\/strong>\uff0c\u65b0\u89c4\u540c\u6837\u4e0d\u9002\u7528\u2014\u2014<strong>\u5373\u4f7f\u5408\u540c\u662f\u5728 8 \u6708 10 \u65e5\u5f53\u5929\u6216\u4e4b\u540e\u624d\u4ea4\u5272\u3001LRBA \u4e5f\u662f\u4e4b\u540e\u624d\u8ba2\u7acb\u7684<\/strong>\u3002<\/p>\n<p>ATO \u4e3e\u7684\u4f8b\u5b50\u628a\u8fd9\u4e00\u70b9\u8bf4\u5f97\u5f88\u5e72\u8106\uff1a\u67d0\u81ea\u7ba1\u517b\u8001\u91d1\u5728 2026 \u5e74 8 \u6708 10 \u65e5\u4e4b\u524d\u4ea4\u6362\u4e86\u4e00\u4efd\u5177\u7ea6\u675f\u529b\u7684\u697c\u82b1\uff08off-the-plan\uff09\u5408\u540c\uff0c\u6807\u7684\u4e0d\u662f business real property\uff1b\u878d\u8d44\u5728 8 \u6708 10 \u65e5\u4e4b\u540e\u624d\u6279\u4e0b\u6765\uff0c\u4ea4\u5272\u5728 12 \u4e2a\u6708\u540e\u53d1\u751f\u3002ATO \u7684\u7ed3\u8bba\u662f\u65b0\u89c4\u4e0d\u9002\u7528\u4e8e\u8fd9\u7b14\u8d2d\u4e70\uff0c\u56e0\u4e3a\u5408\u540c\u662f\u5728 8 \u6708 10 \u65e5\u4e4b\u524d\u4ea4\u6362\u7684\u3002<\/p>\n<p>\u4f46 ATO \u4e5f\u52a0\u4e86\u4e00\u53e5\u9650\u5236\uff1a\u4e00\u822c\u6765\u8bf4\u5408\u540c\u4e4b\u540e\u7684\u53d8\u66f4\u4e0d\u5f71\u54cd\u8fd9\u4e2a\u7ed3\u8bba\uff0c<strong>\u7136\u800c\u5982\u679c\u5408\u540c\u88ab\u91cd\u5927\u6539\u52a8\u3001\u6839\u672c\u6761\u6b3e\u5df2\u4e0d\u590d\u5b58\u5728\uff0c\u53ef\u80fd\u4f1a\u88ab\u8ba4\u5b9a\u4e3a\u4e00\u9879\u65b0\u7684\u5b89\u6392\u5f00\u59cb\u4e86<\/strong>\u3002\u624b\u4e0a\u6709\u6b63\u5728\u8d70\u7684\u5408\u540c\u7684\u4eba\uff0c\u8fd9\u53e5\u8bdd\u503c\u5f97\u770b\u7b2c\u4e8c\u904d\u518d\u51b3\u5b9a\u8981\u4e0d\u8981\u6539\u6761\u6b3e\u3002<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aChanges to limited recourse borrowing arrangements\u300b\uff0c2026 \u5e74 8 \u6708 24 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<h2>\u516d\u3001\u8981\u8fc7\u7684\u662f\u4e24\u4e2a\u65f6\u70b9\uff0c\u4e0d\u662f\u4e00\u4e2a<\/h2>\n<p>\u65b0\u89c4\u4e0b\u4e70 business real property\uff0c\u5408\u89c4\u68c0\u67e5\u4e0d\u662f\u7b7e\u5b8c\u5c31\u7ed3\u675f\u3002ATO \u5206\u4e24\u6bb5\u5199\uff1a<\/p>\n<p><strong>\u8ba2\u7acb\u65f6\u3002<\/strong>\u4ece 2026 \u5e74 8 \u6708 10 \u65e5\u8d77\uff0c\u4e0d\u52a8\u4ea7\u8d44\u4ea7\u5728<strong>\u8ba2\u7acb LRBA \u7684\u90a3\u4e00\u523b<\/strong>\u5fc5\u987b\u662f business real property\uff0c\u4e5f\u5c31\u662f\u5f53\u65f6\u5c31\u8981\u5b8c\u5168\u4e14\u4e13\u95e8\u7528\u4e8e\u4e00\u9879\u6216\u591a\u9879\u4e1a\u52a1\u3002\u4e0d\u7b26\u5408\uff0c\u57fa\u91d1\u5c31\u5df2\u7ecf\u8fdd\u53cd\u4e86\u7981\u6b62\u501f\u6b3e\u7684\u89c4\u5b9a\uff0c\u53ef\u80fd\u9762\u4e34\u5408\u89c4\u884c\u52a8\u3002<\/p>\n<p><strong>\u6574\u4e2a\u5b58\u7eed\u671f\u3002<\/strong>\u8fd9\u9879\u4e0d\u52a8\u4ea7\u5fc5\u987b\u5728 <strong>LRBA \u7684\u6574\u4e2a\u5b58\u7eed\u671f\u5185\u6301\u7eed<\/strong>\u662f business real property\u3002\u4e2d\u9014\u4e0d\u518d\u7b26\u5408\uff0cATO \u7684\u5b9a\u6027\u662f\u57fa\u91d1\u6ca1\u6709\u6309\u89c4\u5219\u7ef4\u6301\u8fd9\u7b14 LRBA\uff0c\u540c\u6837\u5c5e\u4e8e\u8fdd\u53cd\u7981\u6b62\u501f\u6b3e\u7684\u89c4\u5b9a\u3002<\/p>\n<p>ATO \u987a\u624b\u6f84\u6e05\u4e86\u4e00\u4e2a\u5b9e\u52a1\u95ee\u9898\uff1a\u5982\u679c\u7269\u4e1a\u662f\u79df\u51fa\u5546\u4e1a\u7528\u623f\u7684\u571f\u5730\uff0c<strong>\u4ec5\u4ec5\u56e0\u4e3a\u4e1a\u4e3b\u6b63\u5728\u627e\u65b0\u79df\u5ba2\uff0c\u4e0d\u4f1a\u8ba9\u5b83\u5931\u53bb business real property \u8eab\u4efd<\/strong>\uff1b\u4f46\u5982\u679c\u4e1a\u4e3b\u653e\u5f03\u4e86\u51fa\u79df\u8ba1\u5212\uff0c\u90a3\u5b83\u5c31\u4e0d\u518d\u662f business real property \u4e86\u3002<\/p>\n<h2>\u4e03\u3001\u8fd8\u662f\u60f3\u8ba9\u57fa\u91d1\u6301\u6709\u4f4f\u5b85\u623f\u7684\u4eba\uff0c\u5269\u4e0b\u4ec0\u4e48<\/h2>\n<p>\u4e00\u6761\u8def\u4ecd\u7136\u5f00\u7740\uff0c\u4f46\u5f62\u6001\u4e0d\u540c\uff1a<strong>\u81ea\u7ba1\u517b\u8001\u91d1\u4f9d\u7136\u53ef\u4ee5\u6295\u8d44\u4e0d\u5c5e\u4e8e business real property \u7684\u4f4f\u5b85\u7c7b\u4e0d\u52a8\u4ea7\uff0c\u53ea\u662f\u4e0d\u80fd\u7528 LRBA \u4e3a\u5b83\u878d\u8d44\u3002<\/strong>\u6362\u53e5\u8bdd\u8bf4\uff0c\u57fa\u91d1\u53ef\u4ee5\u4e70\uff0c\u4f46\u8981\u7528\u57fa\u91d1\u81ea\u5df1\u7684\u94b1\u4e70\uff0c\u4e0d\u80fd\u501f\u3002<\/p>\n<p>\u800c\u4e14\u5373\u4f7f\u5168\u6b3e\u4e70\uff0c\u5176\u4f59\u90a3\u5957 SMSF \u89c4\u5219\u4e00\u6761\u90fd\u4e0d\u4f1a\u5c11\u3002\u5199\u5728 ATO \u6295\u8d44\u9650\u5236\u9875\u4e0a\u7684\u81f3\u5c11\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u4e0d\u5f97\u4ece<strong>\u5173\u8054\u65b9<\/strong>\u8d2d\u5165\u8d44\u4ea7\uff0c\u9664\u975e\u4ef7\u683c\u53cd\u6620\u5e02\u503c\u4e14\u5c5e\u4e8e\u51e0\u7c7b\u4f8b\u5916\u4e4b\u4e00\uff08\u4e0a\u5e02\u8bc1\u5238\u3001business real property\u3001\u5728 5% \u9650\u989d\u5185\u7684 in-house asset\u3001\u88ab\u660e\u786e\u6392\u9664\u7684\u8d44\u4ea7\uff09<\/li>\n<li>\u57fa\u91d1 <strong>in-house asset \u7684\u5e02\u503c\u4e0d\u5f97\u8d85\u8fc7<\/strong>\u57fa\u91d1\u603b\u8d44\u4ea7\u5e02\u503c\u7684 <strong>5%<\/strong><\/li>\n<li>\u4e0d\u5f97\u8ba9\u4efb\u4f55\u4e0e\u57fa\u91d1\u6709\u5173\u7684\u4eba\u4ece\u6295\u8d44\u4e2d\u53d6\u5f97<strong>\u5f53\u4e0b\u7684\u5229\u76ca<\/strong>\u2014\u2014\u4f4f\u5b85\u7c7b\u8d44\u4ea7\u5728\u8fd9\u4e00\u6761\u4e0a\u683c\u5916\u654f\u611f<\/li>\n<li>\u975e\u6309\u516c\u5e73\u4ea4\u6613\u539f\u5219\u53d6\u5f97\u6216\u51fa\u552e\u7684\u8d44\u4ea7\uff0c\u5176\u6536\u76ca\u53ef\u80fd\u6784\u6210 <strong>non-arm&#8217;s length income\uff0c\u6309\u6700\u9ad8\u8fb9\u9645\u7a0e\u7387\u8bfe\u7a0e<\/strong><\/li>\n<\/ul>\n<p>ATO \u5bf9\u5173\u8054\u65b9\u7684\u5b9a\u4e49\u5f88\u5bbd\uff1a\u57fa\u91d1\u5168\u4f53\u6210\u5458\u3001\u6210\u5458\u7684\u4eb2\u5c5e\uff08\u7236\u6bcd\u3001\u7956\u7236\u6bcd\u3001\u5144\u5f1f\u59d0\u59b9\u3001\u53d4\u4f2f\u59d1\u59e8\u3001\u4f84\u7525\u3001\u76f4\u7cfb\u540e\u4ee3\u3001\u517b\u5b50\u5973\uff0c\u4ee5\u53ca\u914d\u5076\u65b9\u7684\u540c\u7c7b\u4eb2\u5c5e\uff09\u3001\u6210\u5458\u7684\u751f\u610f\u4f19\u4f34\u53ca\u5176\u914d\u5076\u5b50\u5973\u3001\u6210\u5458\u6216\u5176\u5173\u8054\u4eba\u63a7\u5236\u6216\u5f71\u54cd\u7684\u516c\u53f8\u4e0e\u4fe1\u6258\uff0c\u90fd\u5728\u5176\u4e2d\u3002<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aWhat are the SMSF investment restrictions?\u300b\uff0c2026 \u5e74 8 \u6708 24 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<h2>\u516b\u3001\u8fd9\u51e0\u5929\u8be5\u505a\u7684\u56db\u4ef6\u4e8b<\/h2>\n<ol>\n<li><strong>\u5148\u627e\u5408\u540c\u4ea4\u6362\u65e5\uff0c\u4e0d\u662f\u4ea4\u5272\u65e5\u3002<\/strong>\u5224\u65ad\u4f60\u53d7\u4e0d\u53d7\u65b0\u89c4\u7ea6\u675f\uff0c\u951a\u70b9\u662f\u300c\u5177\u7ea6\u675f\u529b\u7684\u5408\u540c\u662f\u54ea\u5929\u4ea4\u6362\u7684\u300d\u3002\u628a\u5408\u540c\u539f\u4ef6\u548c\u4ea4\u6362\u65e5\u671f\u7684\u8bc1\u636e\u7559\u597d\u3002<\/li>\n<li><strong>\u8d37\u6b3e\u8fd8\u5728\u5ba1\u6279\u4e2d\u7684\uff0c\u628a\u65f6\u95f4\u7ebf\u5199\u6210\u4e00\u884c\u5b57\u3002<\/strong>\u5408\u540c\u4ea4\u6362\u65e5\u3001\u878d\u8d44\u6279\u590d\u65e5\u3001\u9884\u8ba1\u4ea4\u5272\u65e5\uff0c\u4e09\u4e2a\u65e5\u671f\u6446\u5728\u4e00\u8d77\uff0c\u624d\u80fd\u770b\u51fa\u843d\u5728\u65b0\u89c4\u54ea\u4e00\u4fa7\u3002<\/li>\n<li><strong>\u51c6\u5907\u65b0\u505a LRBA \u4e70\u4e0d\u52a8\u4ea7\u7684\uff0c\u5148\u95ee\u6807\u7684\u662f\u4e0d\u662f business real property\u3002<\/strong>\u800c\u4e14\u8981\u95ee\u4e24\u904d\uff1a\u8ba2\u7acb\u65f6\u7b97\u4e0d\u7b97\uff0c\u672a\u6765\u51e0\u5e74\u80fd\u4e0d\u80fd\u6301\u7eed\u7b97\u3002\u8fd9\u4e24\u95ee\u4efb\u4f55\u4e00\u4e2a\u7b54\u4e0d\u4e0a\u6765\uff0c\u5c31\u5148\u522b\u7b7e\u3002<\/li>\n<li><strong>\u5df2\u6709 LRBA \u7684\uff0c\u518d\u878d\u8d44\u4e0d\u53d7\u5f71\u54cd\uff0c\u4f46\u522b\u505a\u5b9e\u8d28\u53d8\u66f4\u3002<\/strong>ATO \u660e\u786e\u4fdd\u62a4\u7684\u662f\u300c\u540c\u4e00\u9879\u8d44\u4ea7\u7684\u65b0\u8d37\u6b3e\u5408\u540c\u300d\uff1b\u91cd\u5927\u6539\u52a8\u5408\u540c\u6761\u6b3e\u662f\u53e6\u4e00\u56de\u4e8b\u3002<\/li>\n<\/ol>\n<h2>\u9700\u8981\u6709\u4eba\u4e00\u8d77\u628a\u65e5\u671f\u5bf9\u4e00\u904d<\/h2>\n<p>\u628a\u4f60\u7684\u60c5\u51b5\u53d1\u7ed9\u6211\u4eec\uff1a\u57fa\u91d1\u6709\u6ca1\u6709\u5df2\u7ecf\u5728\u8d70\u7684 LRBA\u3001\u5408\u540c\u662f\u54ea\u5929\u4ea4\u6362\u7684\u3001\u6807\u7684\u662f\u4f4f\u5b85\u8fd8\u662f\u5546\u4e1a\u7528\u623f\u3001\u8d37\u6b3e\u4eba\u662f\u94f6\u884c\u8fd8\u662f\u5173\u8054\u65b9\u3001\u6709\u6ca1\u6709\u5728\u8c08\u8f6c\u8d37\u3002\u6211\u4eec\u5e2e\u4f60\u786e\u8ba4\u8fd9\u7b14\u5b89\u6392\u843d\u5728 8 \u6708 10 \u65e5\u7684\u54ea\u4e00\u4fa7\uff0c\u4ee5\u53ca\u5728\u65b0\u89c4\u4e0b\u8fd8\u6709\u54ea\u4e9b\u53ef\u884c\u7684\u8def\u5f84\u3002<\/p>\n<p><strong>\ud83d\udc49 <a href=\"https:\/\/wiselinkaccountants.com.au\/free-call-zh\/\">\u9884\u7ea6 20 \u5206\u949f\u514d\u8d39\u7535\u8bdd\u54a8\u8be2<\/a><\/strong>\uff0c\u6216\u76f4\u63a5\u6253\u7ed9\u6211\u4eec\uff1a\u58a8\u5c14\u672c <a href=\"tel:+61396000803\">03 9600 0803<\/a>\uff5c\u5e03\u91cc\u65af\u73ed <a href=\"tel:+61731888081\">07 3188 8081<\/a>\u3002<\/p>\n<p>\u5728 Wiselink\uff0c\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u8bbe\u7acb\u4e0e\u5e74\u5ea6\u5408\u89c4\u3001\u516c\u53f8\u4e0e\u4fe1\u6258\u67b6\u6784\u3001\u6295\u8d44\u623f\u4e0e CGT\u3001Bookkeeping \u4e0e BAS \u662f\u5728\u540c\u4e00\u5bb6\u505a\u5b8c\u7684\uff1a\u6309\u804c\u80fd\u5206\u5de5\uff0c\u91cd\u8981\u5de5\u4f5c\u7531\u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u590d\u6838\u3002SMSF \u8fd9\u6761\u7ebf\u4e0a\u51fa\u4e8b\u7684\uff0c\u5f88\u5c11\u662f\u5f53\u5e74\u90a3\u7b14\u6295\u8d44\u7b97\u9519\u4e86\u7a0e\uff0c\u591a\u534a\u662f\u51e0\u5e74\u540e\u62ff\u4e0d\u51fa\u5f53\u65f6\u7684\u5408\u540c\u3001\u4f30\u503c\u548c\u51b3\u8bae\u6765\u8bc1\u660e\u5f53\u65f6\u7684\u5224\u65ad\u3002\u6587\u4ef6\u5728\u4ec0\u4e48\u65f6\u70b9\u7559\u4e0b\u6765\uff0c\u6bd4\u4e8b\u540e\u600e\u4e48\u89e3\u91ca\u66f4\u7ba1\u7528\u3002<\/p>\n<p>\u8d44\u8d28\uff1aCPA \u00b7 Registered Tax Agent \u00b7 ASIC Registered Agent \u00b7 NTAA \u00b7 Xero \/ MYOB \/ QuickBooks Partner\uff0c\u81ea 2013 \u5e74\u8d77\u3002\u6ce8\u518c\u72b6\u6001\u53ef\u81ea\u884c\u4e0a <a href=\"https:\/\/www.tpb.gov.au\/public-register\">TPB \u516c\u5f00\u6ce8\u518c\u5e93<\/a> \u67e5\u3002\u4e2d\u6587\u8bb2\u6e05\u5224\u65ad\u4f9d\u636e\u3001\u98ce\u9669\u4e0e\u53ef\u9009\u65b9\u6848\uff0c\u82f1\u6587\u5bf9\u63a5 ATO\u3001ASIC\u3001\u94f6\u884c\u4e0e\u5f8b\u5e08\u3002<\/p>\n<p>\ud83d\udccd \u58a8\u5c14\u672c Camberwell\uff081381 Toorak Rd, Camberwell VIC 3124\uff09\u00b7 <a href=\"https:\/\/wiselinkaccountants.com.au\/brisbane-accountants\/\">\u5e03\u91cc\u65af\u73ed Eight Mile Plains<\/a>\uff083 Clunies Ross Court, Eight Mile Plains QLD 4113\uff09<\/p>\n<p>\u76f8\u5173\u9605\u8bfb\uff1a<a href=\"https:\/\/wiselinkaccountants.com.au\/smsf-setup-eligibility-residency-chinese\/\">\u81ea\u7ba1\u517b\u8001\u91d1\u8c01\u80fd\u8bbe\u3001\u600e\u4e48\u8bbe\uff1aATO \u7684\u4e09\u9053\u95e8\u69db<\/a>\u3001<a href=\"https:\/\/wiselinkaccountants.com.au\/smsf-access-conditions-of-release-chinese\/\">\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u94b1\u4ec0\u4e48\u65f6\u5019\u80fd\u62ff\u51fa\u6765<\/a>\u3001<a href=\"https:\/\/wiselinkaccountants.com.au\/investment-property-eofy-2026-australia-tax-deductions-chinese\/\">\u6fb3\u6d32\u6295\u8d44\u623f\u62a5\u7a0e\u7701\u7a0e\u653b\u7565<\/a>\u3002<\/p>\n<h2>\u5e38\u89c1\u95ee\u9898<\/h2>\n<p><strong>\u81ea\u7ba1\u517b\u8001\u91d1\u80fd\u4e0d\u80fd\u501f\u94b1\u4e70\u623f\uff1f<\/strong><\/p>\n<p>\u53ef\u4ee5\uff0c\u4f46\u4ece 2026 \u5e74 8 \u6708 10 \u65e5\u8d77\u8def\u7a84\u4e86\u5f88\u591a\u3002ATO \u539f\u5219\u4e0a\u7981\u6b62\u81ea\u7ba1\u517b\u8001\u91d1\u501f\u6b3e\uff0c\u552f\u4e00\u80fd\u7528\u6765\u4e70\u8d44\u4ea7\u7684\u4f8b\u5916\u662f\u6709\u9650\u8ffd\u7d22\u501f\u6b3e\u5b89\u6392\uff08LRBA\uff09\u3002\u800c\u5728 2026 \u5e74 8 \u6708 10 \u65e5\u6216\u4e4b\u540e\u8ba2\u7acb\u3001\u7528\u4e8e\u8d2d\u4e70\u4e0d\u52a8\u4ea7\u7684 LRBA\uff0c\u53ea\u80fd\u7528\u4e8e\u53d6\u5f97 business real property\uff0c\u4e5f\u5c31\u662f\u5b8c\u5168\u4e14\u4e13\u95e8\u7528\u4e8e\u7ecf\u8425\u4e1a\u52a1\u7684\u571f\u5730\u548c\u5efa\u7b51\u7269\u3002\u666e\u901a\u4f4f\u5b85\u7c7b\u4e0d\u52a8\u4ea7\u4e0d\u518d\u80fd\u901a\u8fc7 LRBA \u878d\u8d44\uff0c\u4f46\u57fa\u91d1\u4ecd\u53ef\u4ee5\u7528\u81ea\u6709\u8d44\u91d1\u76f4\u63a5\u8d2d\u4e70\uff08\u524d\u63d0\u662f\u6ee1\u8db3\u5176\u4f59\u6240\u6709 SMSF \u89c4\u5219\uff09\u3002\u6765\u6e90\uff1aATO\u300aChanges to limited recourse borrowing arrangements\u300b\uff0c2026 \u5e74 8 \u6708 24 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>\u6211\u5728 8 \u6708 10 \u65e5\u4e4b\u524d\u7b7e\u7684\u5408\u540c\uff0c\u4f1a\u53d7\u5f71\u54cd\u5417\uff1f<\/strong><\/p>\n<p>\u4e0d\u4f1a\u3002ATO \u660e\u786e\u5199\u4e86\u4e24\u79cd\u60c5\u5f62\u4e0d\u9002\u7528\u65b0\u89c4\uff1a\u4e00\u662f\u57fa\u91d1\u5728 2026 \u5e74 8 \u6708 10 \u65e5\u4e4b\u524d\u5df2\u8ba2\u7acb LRBA \u4e3a\u4e0d\u52a8\u4ea7\u878d\u8d44\uff0c\u4e4b\u540e\u7ef4\u6301\u6216\u518d\u878d\u8d44\u4e5f\u4e0d\u53d7\u5f71\u54cd\uff1b\u4e8c\u662f\u57fa\u91d1\u5728 2026 \u5e74 8 \u6708 10 \u65e5\u4e4b\u524d\u4ea4\u6362\u4e86\u5177\u7ea6\u675f\u529b\u7684\u8d2d\u4e70\u5408\u540c\uff0c\u5373\u4f7f\u5408\u540c\u5728\u4e4b\u540e\u624d\u4ea4\u5272\u3001LRBA \u5728\u4e4b\u540e\u624d\u8ba2\u7acb\uff0c\u4e5f\u4e0d\u9002\u7528\u65b0\u89c4\u3002ATO \u7ed9\u7684\u4f8b\u5b50\u662f 8 \u6708 10 \u65e5\u524d\u4ea4\u6362\u7684\u697c\u82b1\u5408\u540c\uff0c\u878d\u8d44\u4e4b\u540e\u624d\u6279\u300112 \u4e2a\u6708\u540e\u624d\u4ea4\u5272\uff0c\u4ecd\u7136\u4e0d\u53d7\u65b0\u89c4\u7ea6\u675f\u3002\u4f46\u8981\u6ce8\u610f\uff0c\u5982\u679c\u5408\u540c\u88ab\u91cd\u5927\u6539\u52a8\u3001\u6839\u672c\u6761\u6b3e\u4e0d\u590d\u5b58\u5728\uff0c\u53ef\u80fd\u88ab\u89c6\u4e3a\u4e00\u9879\u65b0\u7684\u5b89\u6392\u3002\u6765\u6e90\uff1aATO\u300aChanges to limited recourse borrowing arrangements\u300b\uff0c2026 \u5e74 8 \u6708 24 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>\u4ec0\u4e48\u662f business real property\uff1f\u4f4f\u5b85\u7b97\u5417\uff1f<\/strong><\/p>\n<p>ATO \u7684\u4e00\u822c\u5b9a\u4e49\u662f\u5b8c\u5168\u4e14\u4e13\u95e8\u7528\u4e8e\u4e00\u9879\u6216\u591a\u9879\u4e1a\u52a1\u7684\u571f\u5730\u548c\u5efa\u7b51\u7269\u3002\u5546\u94fa\u3001\u4ed3\u5e93\u3001\u529e\u516c\u5ba4\u3001\u8bca\u6240\u8fd9\u7c7b\u662f\u5178\u578b\u4f8b\u5b50\u3002\u4f4f\u5b85\u901a\u5e38\u4e0d\u7b97\uff0c\u4f46\u6709\u4e24\u4e2a\u53e3\u5b50\uff1a\u4e00\u662f\u7528\u4e8e\u521d\u7ea7\u4ea7\u4e1a\u7ecf\u8425\u3001\u542b\u79c1\u4eba\u4f4f\u5b85\u7684\u4e0d\u52a8\u4ea7\uff0c\u53ea\u8981\u4f4f\u5b85\u6240\u5728\u571f\u5730\u4e0d\u8d85\u8fc7 2 \u516c\u9877\u3001\u4e14\u6574\u5757\u4e0d\u52a8\u4ea7\u7684\u4e3b\u8981\u7528\u9014\u4e0d\u662f\u5bb6\u5c45\u6216\u79c1\u4eba\u7528\u9014\uff0c\u4ecd\u53ef\u6ee1\u8db3\u8981\u6c42\uff1b\u4e8c\u662f\u5982\u679c\u67d0\u5904\u4f4f\u5b85\u7c7b\u4e0d\u52a8\u4ea7\u672c\u8eab\u7b26\u5408 business real property \u7684\u5b9a\u4e49\uff0c\u4e5f\u53ef\u4ee5\u5728 LRBA \u4e0b\u8d2d\u5165\u5e76\u878d\u8d44\u3002ATO \u5c31\u8fd9\u4e2a\u6982\u5ff5\u7684\u8be6\u7ec6\u89c2\u70b9\u5199\u5728\u88c1\u5b9a SMSFR 2009\/1 \u91cc\u3002\u6765\u6e90\uff1aATO\u300aChanges to limited recourse borrowing arrangements\u300b\uff0c2026 \u5e74 8 \u6708 24 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>\u6362\u4e00\u5bb6\u8d37\u6b3e\u4eba\uff0c\u6216\u8005\u627e\u4eb2\u621a\u501f\uff0c\u662f\u4e0d\u662f\u5c31\u4e0d\u53d7\u8fd9\u6761\u9650\u5236\u4e86\uff1f<\/strong><\/p>\n<p>\u4e0d\u662f\u3002ATO \u4e13\u95e8\u5199\u660e\u8fd9\u6761\u65b0\u89c4\u9002\u7528\u4e8e\u6240\u6709\u8d37\u6b3e\u4eba\uff1a\u65e0\u8bba\u51fa\u501f\u65b9\u662f\u94f6\u884c\u3001\u975e\u94f6\u884c\u8d37\u6b3e\u673a\u6784\u8fd8\u662f\u5173\u8054\u65b9\uff0c\u53ea\u8981\u8fd9\u4e2a\u5b89\u6392\u6784\u6210 LRBA\uff0c\u7528\u5b83\u8d2d\u4e70\u7684\u4e0d\u52a8\u4ea7\u5c31\u5fc5\u987b\u662f business real property\u3002\u8d37\u6b3e\u4eba\u7684\u8eab\u4efd\u4e0d\u5f71\u54cd\u8fd9\u4e2a\u5224\u5b9a\u3002\u53e6\u5916\u8981\u63d0\u9192\uff0c\u81ea\u7ba1\u517b\u8001\u91d1\u672c\u6765\u5c31\u4e0d\u5f97\u5411\u6210\u5458\u6216\u6210\u5458\u4eb2\u5c5e\u63d0\u4f9b\u8d37\u6b3e\u6216\u4efb\u4f55\u76f4\u63a5\u95f4\u63a5\u7684\u8d22\u52a1\u534f\u52a9\uff0c\u4e5f\u4e0d\u5f97\u4e3a\u4ed6\u4eec\u7684\u8d37\u6b3e\u505a\u62c5\u4fdd\uff0c\u8fd9\u662f\u53e6\u4e00\u6761\u72ec\u7acb\u7684\u7981\u4ee4\u3002\u6765\u6e90\uff1aATO\u300aChanges to limited recourse borrowing arrangements\u300b\u4e0e\u300aWhat are the SMSF investment restrictions?\u300b\uff0c2026 \u5e74 8 \u6708 24 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>\u4e70\u4e86\u4e4b\u540e\u623f\u5b50\u4e0d\u518d\u4f5c\u5546\u4e1a\u7528\u9014\uff0c\u4f1a\u600e\u4e48\u6837\uff1f<\/strong><\/p>\n<p>\u4f1a\u6784\u6210\u8fdd\u89c4\u3002ATO \u628a\u8981\u6c42\u5199\u6210\u4e24\u4e2a\u65f6\u70b9\uff1a\u8ba2\u7acb LRBA \u65f6\u8be5\u4e0d\u52a8\u4ea7\u5fc5\u987b\u662f business real property\uff0c\u5e76\u4e14\u5fc5\u987b\u5728 LRBA \u7684\u6574\u4e2a\u5b58\u7eed\u671f\u5185\u6301\u7eed\u662f business real property\u3002\u4e2d\u9014\u4e0d\u518d\u7b26\u5408\uff0cATO \u7684\u5b9a\u6027\u662f\u57fa\u91d1\u6ca1\u6709\u6309\u89c4\u5219\u7ef4\u6301\u8fd9\u7b14\u501f\u6b3e\uff0c\u5c5e\u4e8e\u8fdd\u53cd\u7981\u6b62\u501f\u6b3e\u7684\u89c4\u5b9a\uff0c\u53ef\u80fd\u9762\u4e34\u5408\u89c4\u884c\u52a8\u3002\u4e00\u4e2a\u5b9e\u52a1\u6f84\u6e05\u662f\uff1a\u5982\u679c\u662f\u79df\u51fa\u5546\u4e1a\u7528\u623f\u7684\u571f\u5730\uff0c\u4ec5\u4ec5\u56e0\u4e3a\u6b63\u5728\u627e\u65b0\u79df\u5ba2\u4e0d\u4f1a\u8ba9\u5b83\u5931\u53bb\u8fd9\u4e2a\u8eab\u4efd\uff1b\u4f46\u5982\u679c\u4e1a\u4e3b\u653e\u5f03\u4e86\u51fa\u79df\u8ba1\u5212\uff0c\u5c31\u4e0d\u518d\u662f business real property \u4e86\u3002\u6765\u6e90\uff1aATO\u300aChanges to limited recourse borrowing arrangements\u300b\uff0c2026 \u5e74 8 \u6708 24 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>LRBA \u662f\u4e0d\u662f\u88ab\u53d6\u6d88\u4e86\uff1f<\/strong><\/p>\n<p>\u6ca1\u6709\u3002ATO \u5728\u65b0\u6307\u5f15\u91cc\u4e13\u95e8\u7528\u4e00\u8282\u8bf4\u660e\u300cLRBAs are not banned\u300d\uff1a\u81ea\u7ba1\u517b\u8001\u91d1\u4ecd\u7136\u53ef\u4ee5\u901a\u8fc7 LRBA \u501f\u6b3e\u53d6\u5f97\u8d44\u4ea7\uff0c\u4e5f\u53ef\u4ee5\u7ef4\u6301\u5df2\u6709\u7684\u501f\u6b3e\uff1b\u8fd9\u6b21\u6539\u52a8\u53ea\u9650\u5236\u4e86\u4e0d\u52a8\u4ea7\u8fd9\u4e00\u7c7b\u8d44\u4ea7\uff0c\u5176\u4ed6\u7c7b\u578b\u7684\u53ef\u53d6\u5f97\u8d44\u4ea7\u4e0d\u53d7\u5f71\u54cd\uff0cLRBA \u7684\u8fd0\u4f5c\u65b9\u5f0f\u672c\u8eab\u4e5f\u6ca1\u6709\u6539\u53d8\uff0c\u5bf9\u501f\u6b3e\u4e00\u822c\u7981\u4ee4\u7684\u5176\u4ed6\u4f8b\u5916\u540c\u6837\u6ca1\u6709\u6539\u53d8\u3002\u7acb\u6cd5\u4e0a\u8fd9\u9879\u6539\u52a8\u6765\u81ea 2026 \u5e74 6 \u6708 25 \u65e5\u901a\u8fc7\u7684\u8bae\u4f1a\u4fee\u6b63\u6848\uff0c\u843d\u5728 Treasury Laws Amendment (Tax Reform No. 1) Act 2026\u3002\u6765\u6e90\uff1aATO\u300aChanges to limited recourse borrowing arrangements\u300b\u4e0e\u300aLimited Recourse Borrowing Arrangement (LRBA) Provisions\u300b\uff0c2026 \u5e74 8 \u6708 24 \u65e5\u67e5\u8bc1\u3002<\/p>\n<h2>\u8d44\u6599\u6765\u6e90<\/h2>\n<ul>\n<li>ATO\u300aChanges to limited recourse borrowing arrangements\u300b\u2014\u20148 \u6708 10 \u65e5\u751f\u6548\u7684\u53d8\u66f4\u3001business real property \u8981\u6c42\u3001\u4e24\u4e2a\u65f6\u70b9\u3001\u65e7\u5b89\u6392\u4e0e\u5408\u540c\u4ea4\u6362\u65e5\u7684\u8fc7\u6e21\u5904\u7406\u3001\u5b98\u65b9\u697c\u82b1\u793a\u4f8b<\/li>\n<li>ATO\u300aLimited Recourse Borrowing Arrangement (LRBA) Provisions\u300b\uff08\u65b0\u7acb\u6cd5\u4e13\u9875\uff09\u2014\u20142026 \u5e74 6 \u6708 25 \u65e5\u8bae\u4f1a\u4fee\u6b63\u6848\u3001acquirable asset \u5b9a\u4e49\u53d8\u66f4\u3001Treasury Laws Amendment (Tax Reform No. 1) Act 2026<\/li>\n<li>ATO\u300aSMSF borrowing restrictions\u300b\u2014\u2014\u501f\u6b3e\u4e00\u822c\u7981\u4ee4\u3001\u4e09\u6761\u77ed\u671f\u4f8b\u5916\u7684\u5929\u6570\u4e0e 10% \u4e0a\u9650\u3001LRBA \u7684\u5355\u4e00\u8d44\u4ea7\u4e0e\u72ec\u7acb\u4fe1\u6258\u7ed3\u6784<\/li>\n<li>ATO\u300aWhat are the SMSF investment restrictions?\u300b\u2014\u2014\u5173\u8054\u65b9\u5b9a\u4e49\u3001\u8d2d\u5165\u8d44\u4ea7\u9650\u5236\u3001in-house asset 5% \u4e0a\u9650\u3001non-arm&#8217;s length income<\/li>\n<li>ATO \u88c1\u5b9a SMSFR 2009\/1\uff08business real property\uff09\u4e0e SMSFR 2012\/1\uff08LRBA \u5173\u952e\u6982\u5ff5\uff09\u2014\u2014ATO \u5728\u4e0a\u8ff0\u9875\u9762\u4e2d\u6307\u5f15\u8bfb\u8005\u8fdb\u4e00\u6b65\u67e5\u9605\u7684\u4e24\u4efd\u88c1\u5b9a<\/li>\n<\/ul>\n<p><small>\u4ee5\u4e0a\u9875\u9762\u5747\u4e8e 2026 \u5e74 8 \u6708 24 \u65e5\u9010\u6761\u6253\u5f00\u6838\u5bf9\u3002ATO \u5728\u5176 LRBA \u4e3b\u9875\u6807\u6ce8\uff0c\u8be5\u5957\u6307\u5f15\u6b63\u5728\u6309\u65b0\u89c4\u5219\u66f4\u65b0\u4e2d\u3002<\/small><\/p>\n<hr \/>\n<p><small><strong>\u4f5c\u8005\uff1aLily Zhang\uff0cCPA\u3001\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\uff08Registered Tax Agent\uff09\uff0cWiselink Accountants 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