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SMSFs – NALI and NALE in the “real world” presentation

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Published on 18 Oct 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers the practical application of PCG 2020/5 including some unexpected aspects of both NALI and NALE.

Author profile

John Ioannou CTA
John Ioannou, CTA was admitted as a Solicitor in 2002, is a Principal Lawyer at Macpherson Kelley and leads the national tax practice. He has experience in the areas of tax structuring, tax disputes and commercial transactions. John has a Bachelor of Arts, Bachelor of Laws and a Masters of Law. John is currently serving as the QLD representative on the Tax Institute's National Council. - Current at 15 December 2025
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