A technical expert has raised the notion LRBAs may be the target of ATO scrutiny resulting from the letters of inquiry it recently sent out regarding SMSF investment strategies.

LRBA reporting instructions associated with the new superannuation measures bill may be self-defeating because the ATO is looking to capture too much information.

SMSFs are still able to find lenders willing to provide loans for a range of purposes, but borrowing arrangements are being closely examined by those offering the funds.