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NALI and NALE = NASTY paper

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 is one of Australia’s leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 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 06 January 2021
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This was presented at 2021 Superannuation Intensive Series .

Get a 20% discount when you buy all the items from this event.

Individual sessions







Workshop 1: Contributions

Author(s):  Jemma SANDERSON

Materials from this session:

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

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

Materials from this session:

Further details about this event:

 

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