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NALI and NALE = NASTY paper

Member Price: $57.00
Non Member Price: $75.00

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 24 Mar 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • The latest ATO material on NALI and NALE (LCR 2019/D3 is due in final form early 2021)
  • How the NALI provisions apply to a loss, outgoing or expense that is lower than arm’s length
  • General versus specific expenses and what income is taxed
  • When are services provided in an individual versus a trustee capacity and why does it matter?
  • Plus much more…

Author profile

Daniel Butler CTA
Photo of author, Daniel BUTLER Daniel Butler, CTA, is one of Australia’s leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 40 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the Tax Institute’s National Superannuation Committee and is involved with a number of other tax and SMSF committees and discussion groups. Dan also presents on the subject Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor. - Current at 15 January 2025
Click here to expand/collapse more articles by Daniel BUTLER.

 

This was presented at 2021 Superannuation Intensive Series .

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Individual sessions

Snapshot of changes affecting the SMSF industry

Author(s):  Liz Westover

Materials from this session:

NALI and NALE = NASTY

Author(s):  Daniel BUTLER

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Pensions and SMSFs

Author(s):  Craig DAY

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SMSFs – Focusing on tax

Author(s):  Mark ELLEM

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Estate Planning and Superannuation – What are the current issues?

Author(s):  Scott HAY-BARTLEM,  Clinton Jackson

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Contributions – the latest and greatest

Author(s):  Jemma SANDERSON

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Update from the ATO on the key issues for self-managed superannuation funds

Author(s):  Justin MICALE

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Workshop 1: Contributions

Author(s):  Jemma SANDERSON

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Workshop 2: Estate planning workshop – getting your head around the current issues

Author(s):  Scott HAY-BARTLEM,  Clinton Jackson

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