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The Tax Institute Submission | Non-arm’s length income and expenses – LCR 2019/D3 and PCG 2019/D6

Published on 04 Dec 19 by THE TAX INSTITUTE

The Tax Institute welcomes the opportunity to a make a submission in relation to the Law Companion Ruling LCR 2019/D3 (LCR) and Practical Compliance Guideline PCG 2019/D6 (PCG) about the recent non-arm’s length income (NALI) and expenses (NALE) amendments to s.295-550 made by Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019.

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The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
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