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NALI and NALE = NASTY video
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Publication date: 24 Mar 21 | Source: NATIONAL DIVISION, THE TAX INSTITUTE
Abstract:
This video 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
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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