Technically Speaking: Non-arm’s length income – A history and overview

This edition of Technically Speaking was written by Daniel Butler FSSA, Director and Shaun Backhaus, Senior Associate, DBA Lawyers.

The issue focuses on one of the most contentious topics in the super industry at the moment, non-arm’s length income (NALI). Impacting both large APRA and self managed super funds, it is paramount that SMSF advisers are abreast of the latest information in regards to this topic. 

This Technically Speaking takes a deep dive into the background of NALI, the current laws, the variety of different types of NALI and more. 

The contents of this resource are taken to be correct at the time of publication.

Disclaimer: Technical Papers contain factual information only and are prepared without considering particular objectives, financial circumstances and needs. The information provided is not a substitute for legal, tax and financial product advice. The information contained in this document does not constitute advice given by the SMSF Association to you. If you rely on this information yourself or to provide advice to other persons, then you do so at your own risk. The SMSF Association is not licensed to provide financial product advice, legal advice or taxation advice. We recommend that you seek appropriate professional advice before relying upon the information in this technical paper. While the SMSF Association believes that the information provided is accurate, no warranty is given as to its accuracy and persons who rely on this information do so at their own risk. The information provided in this paper is not considered financial advice for the purposes of the Corporations Act 2001. © SMSF Association