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NALI/NALE and SMSFs investing in companies and trusts paper

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Published on 15 Sep 22

NALI and NALE can arise in many cases never before imagined given the ATO’s broad construction of s 295-550. Fortunately, the Government is committed to consulting to ensure the NALI/NALE provisions apply as intended. In the meantime, advisers need clarity on what the rules are and where the risks lie so funds are not tainted forever! The NALI/NALE topic focuses on:

  • The status of the proposed legislative change and the latest ATO views
  • Key risk areas including: specific v. general nexus, related party acquisitions, ‘special treatment’ for private companies and unit trusts, trustee services and discounts (including for employee share ownership).

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
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