This presentation 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.