NALI/NALE has been a hot topic in recent years. Now the dust has settled, this two part article will examine the rules interactions with trusts.
Avoiding the non-arm’s length income (NALI) taxing regime is like flying through gaps in spider webs — there are few viable routes and a slight mistake could mean the end — in that, for a self-managed superannuation fund (SMSF), an entire investment asset is forever “tainted” with NALI.
This article, over two parts, discusses how investments by SMSFs in trusts can trigger the NALI and the non-arm’s length expenses (NALE) legislative provisions.
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