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Non-arm’s length income (NALI) advice
DBA Lawyers advises on all aspects of the NALI and non-arm’s length expenses (NALE). Our lawyers have a great depth of tax expertise that enables us to provide the best advice available. Moreover, our firm has represented many SMSF trustees in NALI matters where the ATO have raised NALI assessments.
Two of our senior lawyers also present the subject ‘Taxation of Superannuation’ at the University of Melbourne’s Law School.
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The ATO final NALI ruling is available here LCR 2021/2 (previously draft LCR 2019/D3).
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