New restrictions on limited recourse borrowing arrangements (LRBAs) will change how self-managed super funds (SMSFs) can invest in property. From 10 August 2026, SMSFs will generally only be able to use an LRBA to acquire business real property. New LRBAs can no longer be used to purchase standard residential investment properties. SMSF trustees considering a property purchase should review their plans and seek advice promptly. What is changing? An LRBA allows an SMSF to borrow to purchase an asset, with the lender’s rights generally limited to that asset if the loan defaults. Under the new rules, real property acquired through an LRBA must be used wholly and exclusively in carrying on a business. Standard houses and apartments leased to residential tenants will not qualify. The change applies to borrowing arrangements, not residential property itself. An SMSF may still purchase residential property outright using available fund cash, subject to the fund’s investment strategy and other superannuation rules. What happens to existing loans? Residential LRBAs entered into before 10 August 2026 will generally be protected and will not need to be unwound. An arrangement established before the commencement date may also qualify if settlement occurs later. However, trustees should not assume that preliminary negotiations, finance approval or an unsigned contract will be sufficient. Transactions approaching the deadline should be reviewed by an SMSF adviser and appropriately qualified legal professional. Can an SMSF still borrow for commercial property? LRBAs may continue to be used to acquire eligible business real property, including: offices and warehouses retail premises medical or consulting rooms qualifying primary production land other property used wholly and exclusively in a business. A business owner may be able to use their SMSF to purchase commercial premises and lease them to the operating business at market rates. However, property combining business and private use, vacant property without a business purpose, or premises retaining residential use may not qualify. Special considerations for primary production land Qualifying farmland may include a private residence, such as a homestead, without losing its business real property status if the residential area does not exceed two hectares and the property’s predominant use remains primary production. Each property and proposed transaction must still be assessed individually. What trustees should do now Before entering an LRBA, trustees should: confirm the property or asset qualifies review the fund’s investment strategy and cash flow allow time to arrange finance and legal documentation obtain accounting, financial and legal advice before committing. Incorrectly classifying a property or using the wrong structure can result in serious compliance consequences. Talk to Collins Hume before proceeding If your SMSF is considering purchasing property using borrowed funds, contact our team promptly. We can explain how the new rules affect your plans, review the proposed transaction and work with your legal, financial and lending advisers before any commitments are made. This information is general and does not take into account your objectives, financial situation or needs. Obtain professional accounting, financial and legal advice before acting.

New export support programs open global opportunities for NSW businesses NSW businesses considering their next phase of growth are being encouraged to explore a renewed suite of government programs designed to build export capability and connect businesses with international markets. The NSW Export Support Program 2026–27 provides assistance for businesses at different stages of the export journey, from assessing export readiness to finding overseas buyers, distributors and commercial partners. What support is available? The program includes: Export Capability Building Program Thirteen workshops will be delivered during 2026–27 to help businesses: assess their export readiness develop market entry strategies understand the practical requirements of exporting build the skills needed to pursue international opportunities. Communities of Practice for Exporters This new initiative will connect experienced exporters with businesses seeking to expand internationally. Industry-focused networks will cover agrifood, digital technology, and life sciences and healthcare. More than 100 businesses are expected to participate in peer learning, mentoring and market insight sessions. Going Global programs and trade missions More than 30 Going Global Export Programs and Going Global Trade Missions are planned for 2026–27. These initiatives will give eligible NSW businesses opportunities to attend international trade shows, meet prospective buyers and build connections in markets across Asia, India, North America, the United Kingdom, Europe and the Middle East. Target sectors include: agrifood digital technology life sciences and healthcare clean energy manufacturing mining equipment, technology and services. Going Global Export Programs are aimed at small and medium-sized businesses entering or diversifying into export markets, while the trade missions are intended for experienced and high-growth exporters pursuing further international expansion. Could exporting support your next growth phase? Exporting is not suitable for every business, but it should not be dismissed as an option reserved for large companies. For an established business with a proven product or service, the right capacity and a clearly defined market, exporting may provide access to new customers and revenue streams while reducing reliance on one domestic market. Before proceeding, businesses should carefully assess their financial capacity, operational readiness, intellectual property, supply arrangements, pricing, tax obligations and the risks associated with their target market. The renewed support programs provide a useful prompt for business owners to consider if exporting could form part of their longer-term growth strategy — and practical assistance for those already preparing to take that step. Considering export growth? If you are exploring new markets or considering exporting as part of your next growth phase, speak with our Strategy360 team. We can help you assess your business readiness, financial capacity and growth plans before you commit resources to an overseas expansion strategy. Learn more about the programs and upcoming opportunities through Export from NSW » Source: NSW Government. Eligibility requirements and program availability apply.

From 1996 starter to Partner in 2005: a career built on commitment and growth A Fellow of CPA Australia and CEO and Partner at Collins Hume, Christopher Atkinson is a practical, action-oriented leader who works closely with business owners to navigate complexity and make confident decisions. Drawing on his background in endurance racing and adventure sports, Chris brings a disciplined, adaptable mindset to business – focused on clear strategy, measured risk and consistent execution. Chris acts as a trusted advisor to clients and our team, providing a sounding board for opportunities and challenges while simplifying the path forward. His leadership style is grounded in clear communication, accountability and leading from the front, working alongside his team to deliver outcomes rather than directing from a distance. Chris has played a key role in modernising Collins Hume, expanding services, strengthening small business advisory capability and embedding technology to improve both client experience and team performance. His focus remains firmly on helping business owners build stronger, more sustainable businesses while contributing to their communities. Chris is also deeply committed to community impact In 2024, Chris participated in the Stars of Ballina Dance for Cancer raising funds and awareness for cancer research – an initiative closely aligned with both his own values and Collins Hume’s broader commitment to giving back. He was also named Outstanding Business Leader (21+ employees) at the Ballina Business Awards that same year. Most recently, Chris shared his expertise as a panellist at Elston’s Ascent 2026 conference and as a Shark Tank-style judge at the AI x Design Thinking Challenge 2026. Through these roles, he has lent his business insights and practical acumen to financial industry colleagues, entrepreneurs and creative thinkers, supporting innovation, professional development and positive outcomes for the wider community.

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Collins Hume | YOU. That’s all we focus on. You, your family, your wealth and the legacy you (and we) leave. That’s it. Join us on this amazing journey. STRATEGY360° Inspiring, Powerful, Meaningful Advice for Your Business Just as elite athletes rely on expert coaching teams to unlock their potential, businesses can achieve greater success with guidance from an experienced advisory firm. Our advisers provide strategic insights and practical solutions to help businesses overcome cash flow, risk management and succession challenges. Expert advice helps businesses navigate challenges, make informed decisions, and drive growth, profitability, and value. This partnership turns obstacles into opportunities, ensuring long-term success and competitiveness. As well as being award-winning accountants, Collins Hume are also highly sought-after Business Advisers who help business owners and business leaders implement plans and actions that add value to their businesses. Our holistic business solutions help business owners: Increase the financial returns they earn from their business Grow the valuation of their business, de-risk and reduce owner reliance, or prepare a business for sale or Tap into mentoring to provide direction, accountability and knowledge to assist in reaching their business goals. Does any of this ring true for you? Are you ready to improve your profit, boost cash flow and enhance your long-term business value? Contact Nathan McGrath on 02 6686 3000 for an obligation-free discussion on how Collins Hume can help you tailor a program to suit your requirements. Byron Homemade Pizza: From Passion to Purpose Jul 8 How Marcon Consultancy Laid Strong Foundations for New Business Growth Aug 19, 2025 Blushed Salon: Styling a Business for Resilience and Growth Jul 1, 2025 1 2 3 Our purpose is to inspire business owners to achieve success in powerful and meaningful ways. We simplify the complexities of business, partnering with you to focus on achieving meaningful and worthwhile outcomes, specifically: Improving cash flow and profit performance Increasing the value of your business Enhancing the lifestyle outcomes you experience from owning a business Harnessing your purpose and legacy. Strategy360 Resources Budgeting & Forecasting Forecast with confidence. Budget with purpose. Grow with clarity. Business Benchmarking Gain clarity. Outperform the competition. Sharpen your focus. Business Improvement Program Unlock the full potential of your business. Business Planning Program Strengthen your business for the future. Business Valuation Services Know the value of your business & what it takes to grow it. Cash & Profit Assessment Unlock cash flow. Boost profit. Grow stronger. Not-For-Profit Strategic Improvement Program Strengthen your impact. Future-proof your organisation. Risk & Value Driver Assessment Optimise your business for growth, resilience & higher market value. This is us Unlock the difference between industry average results and industry-leading benchmark businesses. Sounding Board Services Strategic support for business leaders. You, that’s all we focus on. You, your family, your wealth, your business and the legacy you (and we) leave. That’s it. You’ll access services designed to enhance growth, drive value creation, foster sustainable development, and navigate key transitions and challenges with us. Contact Nathan McGrath on 0435 400 202 for an obligation-free discussion on how Collins Hume can help you tailor a program to suit your requirements. Contact Nathan

YOU. That’s all we focus on. You, your family, your wealth and the legacy you (and we) leave. That’s it. Join us on this amazing journey. WORKING TOGETHER. Would you like assistance from Collins Hume to enhance your business profits, valuation and lifestyle? * YES NO Would you like an obligation-free review of your superannuation and wealth creation strategies with a financial adviser? * YES NO Would you like our finance broker to contact you for a complimentary review of your home loan or investment loans? * YES NO Submit Thanks for submitting!