Understanding NALI & NALE- The New Rules in Practice

  • Presentations, Technical Resource
  • Investment standards

National Conference 2025

This in-depth workshop will tackle the complexities of Non-Arm’s Length Income (NALI) and Non-Arm’s Length Expenditure (NALE), following recent legislative changes and updated ATO guidance. Using real case studies, attendees will explore the practical implications of the new rules and how to adapt their approach to compliance and client advice. Unlike other SMSF issues, NALI/NALE problems are not easily resolved through voluntary disclosures, making it essential to fully understand the potential risks and appropriate responses.
 
Throughout the session, Lyn will work through real-life scenarios to examine the ATO’s latest guidance and strategies for navigating these challenging areas. This session will provide attendees with actionable insights to avoid pitfalls, resolve NALI/NALE issues effectively, and stay compliant.

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

Disclaimer: Technical Papers contain general advice only and are prepared without taking into account particular objectives, financial circumstances and needs. The information provided is not a substitute for legal, tax and financial product advice. Before making any decision based on this information, you should assess its relevance to the individual circumstances of your client. 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 bulletin is not considered financial product advice for the purposes of the Corporations Act 2001. © SMSF Association