Why Are The Non-Arm's Length Expenses Rules So NALI?
Why Are The Non-Arm's Length Expenses Rules So NALI?
$99.00
The non-arm’s length expenditure (NALE) changes to the non-arm’s length income (NALI) rules have been a controversial topic in the last few years. While we now have the ATO’s final ruling on the new measures (LCR 2021/2), there are still many uncertainties with the operation and scope of the new rules. This session will examine:
The NALE/NALI rules;
The ATO’s view set out in LCR 2021/2;
How the ATO’s NALE views affect SMSF trustees and advisors; and
Where to from here?
