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Don’t overload new NALI rules

The ATO has released Practical Compliance Guideline PCG 2020/5 which explains their compliance approach in respect of applying the non-arm’s length income (NALI) provisions to non-arm’s length expenditure. This Guideline

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News articles

When you should close your SMSF

First published in the Financial Review on 05 March 2020. The five ‘trigger’ situations include insufficient funds, declining mental or physical capacity, death, lack of time to oversee a fund

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