The guidance given in this document is in respect of the application of the superannuation law as at 26 May 2010. A Bill to amend the law relating to limited recourse borrowing by super trustees was introduced to the parliament on 26 May 2010. The changes to the law are proposed to take effect from the day after the law receives royal assent. When the changes to the law take effect, we will update the guidance in this document as quickly as possible to reflect the new arrangements.