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Superannuation: SMSFs – can all income be NALI?

Published on 01 May 21 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Broadly, SMSF trustees may assume that, in any related party dealing, NALI will apply unless they can prove otherwise.

Author profiles

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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Shaun Backhaus
Shaun is a Lawyer with DBA Lawyers. - Current at 29 May 2019
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