Under a Limited Recourse Borrowing Arrangement (LRBA) for a Self Managed Superannuation Fund (SMSF) who is taxed on the earnings, i.e., which entity?

Can a lack of substantiation cause the company to lose its Research and Development (R & D) Tax Incentive?

Can I still have a Self Managed Superannuation Fund (SMSF) if I leave Australia?