Superannuation 2022

NALE/NALI podcast

Source: National

Published Date: 26 May 2022


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This podcast covers:

  • NALI/NALE - the key risks and latest developments
  • What might be covered by the proposed legislative re-write
  • Recent ATO clarification on certain LRBAs in PCG 2016/5
  • NALE with specific expense versus general expense nexus
  • What services provided to an SMSF or a unit trust will give rise to NALI and
  • How to minimise risks with discount policies.

Individual Session


Author(s): Daniel Butler CTA , Shaun Backhaus


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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Superannuation 2022

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