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  2025 Superannuation

Tainted gains – SMSF, NALI/NALE and other issues

Published Date: 3 Apr 2025

 

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This session provides an in-depth exploration of recent developments in Non-Arm’s Length Income (NALI) and Non-Arm’s Length Expenditure (NALE) provisions, focusing on their practical implications for superannuation funds. Key topics include:

  • Overview of TD 2024/5, previous industry approaches, and insights from LCR 2021/2
  • Interaction between NALI and CGT provisions and tainting of arm’s length capital gains (Example 3 in TD 2024/5)
  • Use of capital losses to offset tainted gains and issues with wash sales
  • Tainted gains arising from the provision of non-trustee type services (Example 9 in LCR 2021/2); and
  • Changes in ATO’s approach between TR 2010/1 and TR 2010/1-DC in relation to NALE and contributions and the ATO’s prevailing view.
Author(s)

Individual Session

Author(s): Stephen Heath CTA-Life
Materials from this session:

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Details

  • Published By: Stephen Heath CTA-Life
  • Published On:3 Apr 2025
  • Event Name:SA Tax Forum
  • Session Name:Tainted gains – SMSF, NALI/NALE and other issues
  • Read Time:30+ minutes
  • Took place at:Pullman Adelaide

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