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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