SMSF Property Accountant Sydney
FOR SMSF TRUSTEES · POST-AUGUST 2026 RULES
SMSF Property Structuring and Compliance, From Setup to Settlement
FTC is a Sydney-based SMSF accountant specialising in property inside super, advising trustees Australia-wide from fund setup through to settlement, including funds affected by the August 2026 borrowing changes.
From 10 August 2026, SMSFs can no longer borrow to buy residential property. Existing arrangements are protected, commercial property borrowing continues, and cash purchases remain open, but the strategy behind every fund holding property needs a fresh look. That’s the work we do.
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Property-focused SMSF advice, setup to settlement
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Existing borrowing arrangements reviewed and protected
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Commercial property and business real property strategies
Registered Tax Agents · Chartered Accountants ANZ · SMSF Association · 5.0★ Google
Is This You?
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You hold property in your SMSF, or you were planning to buy with borrowing before the rules changed
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You have an existing fund loan and want to know exactly where you stand
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You run a business and are weighing up buying your premises through super
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You want a fund managed by specialists, not processed by a production line
Limited Recourse Borrowing Arrangements (LRBA) & SMSF Property
A limited recourse borrowing arrangement (LRBA) is how an SMSF borrows to buy property: the asset is held in a separate bare trust, and the lender's recourse is limited to that one asset, protecting the rest of the fund. We structure and manage LRBAs for eligible business real property purchases, and review existing residential LRBAs for funds affected by the 10 August 2026 change, sequencing the fund, the bare trust and the loan correctly from the start.
Getting the fund, corporate trustee and bare trust structure right before you borrow is what determines whether the arrangement holds up to compliance scrutiny for the life of the loan.
What changed in August 2026, and what it means for your fund
On 10 August 2026, new rules took effect: SMSFs can no longer enter a limited recourse borrowing arrangement (LRBA) to buy residential property. If your fund holds property, planned to, or borrows, here’s where things stand:
Existing arrangements are protected.
Residential property LRBAs entered before 10 August 2026 continue as normal, no forced sale, no restructure required. Refinancing remains available on substantially similar terms, but top-ups, equity releases or security changes can be treated as a new arrangement and lose that protection. Get advice before touching an existing loan.
Commercial property borrowing continues.
Funds can still borrow to acquire business real property: premises used wholly and exclusively in a business. For business owners, buying your own premises through super remains one of the most effective strategies available. The definition has edges (mixed-use, vacant land, lifestyle blocks), so eligibility needs checking before anything is signed.
Cash purchases stay open.
Funds with sufficient balance can still buy residential property outright, no borrowing, no new restrictions. For well-funded SMSFs, property in super remains fully available.
The strategy that made sense in July doesn’t automatically make sense now. Whether you’re protecting an existing arrangement or planning the next acquisition, the fund’s whole position needs looking at under the new rules. See our analysis of the borrowing ban’s impact on off-the-plan purchases for one example of how the change plays out in practice. If you’re setting up a fund to hold property, or reviewing one, our guide to SMSF setup and management for property investors covers the fund, bare trust and LRBA sequence in full.
Book a review of your fund’s position →How We Help
SMSF Trustees
From establishment to acquisition to every year after, we cover the full arc of a property-holding fund. Every service stands alone or combines into a full fund review.
Fund Establishment & Structure
Fund setup, corporate trustee, bare trusts and every document done right the first time, because unwinding a mis-sequenced structure costs far more than establishing it properly. Built for property from day one.
Includes: fund and corporate trustee establishment, bare trust setup, deed management
SMSF Property & Borrowing
Existing borrowing arrangements protected and managed, commercial property acquisitions structured, cash purchases planned, with a mortgage broker and buyers agent network to carry the strategy through to settlement.
Includes: LRBA review and management, business real property eligibility, acquisition structuring
Fund Administration & Tax
Fund accounts, member balances, the annual return and audit coordination, kept current all year, so the fund is always audit-ready and you always know exactly where your super sits.
Includes: annual accounts and return, audit coordination, member reporting
Contribution & Growth Strategy
Getting money into the fund efficiently: contribution planning, timing and caps managed across both members, so the fund grows as fast as the rules allow.
Includes: contribution planning, cap management, fund growth strategy
Still Deciding If SMSF Is the Right Vehicle?
Property inside super is one option among several, alongside your own name, a trust or a company, and it isn't the right fit for every fund or every purchase. Our guide to the four ownership structures compares SMSF against the alternatives on tax, CGT, land tax and borrowing, our guide to tax advice before you buy covers what to check before you sign, or book a consultation and we'll model your fund alongside the other options.
Our consultation process
First we work out if we're right for each other.
Then we get to work.
Your Situation
Tell us where you're at and what you're building. We'll be straight about whether we're right for it.
Discovery Session
A short intro call. You tell us what you're after, we tell you how we work, and we take it from there.
You're In
The decision's made, the work begins. Structured onboarding, systems in place, underway from day one.
Why Trustees Choose FTC
Buy, hold, restructure: the big fund decisions deserve more than a quick opinion. When
one’s in front of you, we sit down and work it through properly.
It’s
why trustees bring us the fund setup, the property purchase and the borrowing arrangement,
not just the annual return.
We specialise in property funds. SMSFs holding property are the core of our fund work.
We see the whole structure. Fund, bare trust, borrowing and members, planned together.
We go beyond advice. Lending and buyers agent partners carry the strategy to settlement.
We're accountable. Registered Tax Agents, Chartered Accountants ANZ, SMSF Association.
Buying property through your fund? Talk to us before anything’s signed.
Book a consultationFrequently Asked Questions
01 What do SMSF property specialists do differently to a general accountant?
SMSF property specialists sequence the fund, the corporate trustee, the bare trust and any borrowing correctly before you buy, and stay current on rules that change quickly, like the 10 August 2026 residential borrowing ban. A general accountant can lodge a fund's return, but structuring a property purchase inside super, and keeping it compliant afterwards, is a narrower specialty.
02 Can my SMSF still buy property?
Yes. Funds can buy residential property outright with cash, and can still borrow to buy business real property: commercial premises used wholly and exclusively in a business. What ended on 10 August 2026 is new borrowing for residential property.
03 I have an existing SMSF property loan, do I need to do anything?
No forced changes apply. Arrangements entered before 10 August 2026 are protected and continue as normal. But be careful with refinancing: like-for-like terms are fine, while top-ups, equity releases or security changes can be treated as a new arrangement and lose protection.
04 Can my business buy its premises through my SMSF?
Yes, this strategy continues, including with borrowing. Business real property can be acquired by the fund and leased back to your business at market rates. It remains one of the most effective structures available to business owners.
More on business structuring 05 How much do I need to start an SMSF?
There's no legal minimum, but costs and strategy generally make funds viable from around $150,000-$200,000 in combined balances, and property strategies typically need more. It depends on your position, that's part of what an initial consultation works out.
06 What does an SMSF accountant cost?
Cost depends on the fund's structure and holdings. We scope it with you and agree it upfront before any work begins.
07 Can I move an existing SMSF to FTC?
Yes, funds transfer to us regularly. We handle the handover with your previous accountant, bring the records across and pick up the fund's compliance without a gap.
08 What is a limited recourse borrowing arrangement (LRBA)?
An LRBA lets an SMSF borrow to buy a single asset, such as property, held in a separate bare trust until the loan is repaid; the lender's recourse is limited to that asset alone. We structure and administer LRBAs for eligible property purchases and review existing ones for funds affected by the 10 August 2026 residential borrowing change.
More on SMSF setup and property 09 Do I need tax advice before buying property through my SMSF?
Yes. The fund, corporate trustee and bare trust need to be set up in the right order before a contract is signed, and unwinding a mis-sequenced structure afterwards is far more expensive than getting it right the first time. We advise on structure and eligibility before you commit, not after.
Information on this page is general in nature and doesn’t account for your personal circumstances or objectives. Superannuation rules change, seek advice specific to your position before acting.