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Superannuation: SMSFs, LRBAs and NALI

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

Broadly speaking, LRBAs that are consistent with arm’s length terms should not give rise to NALI. On the other hand, LRBAs that are not consistent with arm’s length terms may attract NALI.

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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