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This paper covers:

  • NALI/NALE – the key risks and latest developments
  • What might be covered by the proposed legislative re-write
  • Recent ATO clarification on certain LRBAs in PCG 2016/5
  • NALE with specific expense versus general expense nexus
  • What services provided to an SMSF or a unit trust will give rise to NALI and
  • How to minimise risks with discount policies.

Author profiles

Shaun Backhaus
Shaun is a Senior Associate at DBA Lawyers where his work focuses on superannuation, trusts, and taxation. Shaun has appeared in numerous publications, and also presented on SMSF and related topics around Australia. Shaun holds a Bachelor of Laws and Bachelor of International Business and recently completed a Master of Laws from Melbourne University. Shaun is also a Specialist SMSF Adviser. - Current at 16 June 2022
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Daniel Butler CTA
Photo of author, Daniel BUTLER Daniel is one of Australia’s leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the Tax Institute’s National Superannuation Committee and is involved with a number of other tax and SMSF committees and discussion groups. Dan also presents on the subject Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor. - Current at 16 June 2022
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This was presented at VIC Tax Forum .

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