A regulated superannuation fund's trustee does not take out, or keep running, a borrowing of money (s 67(1)), unless the borrowing is temporary (up to 90 days, up to 10% of fund assets) to pay a beneficiary or a superannuation surcharge amount it is otherwise unable to pay, or to cover settlement of a securities transaction (s 67(2)-(3)), or is a limited recourse borrowing arrangement under s 67A: money applied to acquire (and maintain or repair, not improve) a single acquirable asset held on trust, with the trustee holding a beneficial interest and a right to acquire legal title, and the lender's recourse on default limited to that asset (s 67A(1)).
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