The NALI/NALE whirlwind – Where are we at?

National Conference 2022

The non-arm’s length expenditure (NALE) changes to the non-arm’s length income (NALI) rules have been a controversial topic in the last few years. While we now have the ATO’s final ruling on the new measures (LCR 2021/2), there are still many uncertainties with the operation and scope of the new rules. This session will examine:

  • The NALE/NALI rules;
  • The ATO’s view set out in LCR 2021/2;
  • How to “swim between the flags” for related party dealings; and
  • Where to from here?

At the end of this session, you will be able to: 

  • Understand the NALI/NALE rules;
  • Understand the ATO’s views in LCR 2021/2, and;
  • Identify how to structure related party dealings in a way that doesn’t trigger NALI/NALE.

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

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