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Superannuation Series - Session 3: NALI and NALE

Wednesday, 29 April 2020 - 1:00 PM to
Wednesday, 29 April 2020 - 2:00 PM
     

Registration Time:

Member Price: $100.00

Non Member Price: $120.00

CPD hours:1.00

Part 3: NALI and NALE

Non-arm’s length income was historically an afterthought as it impacted very few SMSF transactions. Changes introduced from 1 July 2018 have turned the whole thing on its head with non-arm’s length expenses now the catalyst for widespread concern about not only our clients but also how we as SMSF professionals deal with our own fund. This session will explore the following areas of interest:

  • New law changes, how they apply including ATO interpretation
  • Specific and general nexus between expenses and income
  • Trustee v Personal remuneration – SIS v Tax
  • Application to practitioners with their own SMSF

Presenter: Tim Miller, SuperGuardian

Tim Miller is one of Australia’s leading SMSF educators and presenters with over 23 years’ experience in the Superannuation industry. His experience has been gained through providing legislative and compliance support to thousands of Trustees, Accountants and Financial Planners since joining the SMSF sector in 1999. In addition to servicing the needs of SMSF clients, his practical and personable approach to compliance has made him a regular presenter on the SMSF circuit. Tim regularly presents at the major SMSF conferences and events, contributes to various trade and general publications and is the author of one of the subjects of the SMSF Association Graduate Certificate delivered through the University of Adelaide and Kaplan, this subject also forms part of the CA ANZ SMSF specialist program. Tim is an SMSF Association Specialist Adviser.

Special Offer

Register for the entire 10-part 2020 National Superannuation Webinar Series and save $205.