Superannuation - Non Arm's Length Income

Superannuation - Non Arm's Length Income

This webinar, presented by William Fettes, Senior Associate, DBA Lawyers is an essential update on non-arm's length income ('NALI') that covers:

  • What to know about the rewritten NALI provisions concerning non-arm's length expenditure ('NALE') that have effect from 1 July 2018, and key takeaways from the latest ATO guidance in draft Law Companion Ruling (LCR 2019/D3) and draft Practical Compliance Guideline (PCG 2019/D6)
  • NALI exposures under the new laws where SMSF trustees/members or their related parties are providing assistance in relation to the SMSF's investments or unit trust investments where the SMSF is a unitholder, eg, assistance in relation to property management or building and development activities.
  • The latest ATO view on how NALI applies in relation to NALE general fund expenses (eg, accounting/tax/financial services), such as where partners/directors/staff receive discounted services.

CPD hour: 1.0
Price: $99 for member, $119 for non-member

Presented by: William Fettes 

William Fettes is a Senior Associate at DBA Lawyers where his work focuses on superannuation law compliance, succession planning and taxation in an SMSF context. William presents regularly on SMSF issues across Australia. William has also been published in numerous top SMSF publications, including CCH, taxation in Australia, SMSF Adviser, and LexisNexis publications.
31/03/2020 12:30 PM - 31/03/2020 1:30 PM
Online, Australia

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