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SMSFs: Can all income be NALI?

08 April 2021 16 minute read One key criticism of the draft Law Companion Ruling 2019/D3 ( Draft LCR) is the breadth of the ATO’s view in relation to the “nexus” required between the scheme and the loss, outgoing or expense that can constitute non-arm’s length income ( NALI) under s 295-550 of the Income Tax Assessment Act 1997 (Cth) ( ITAA 1997). The ATO’s view is that where an expense is incurred by a fund that is less than an arm’s length amount, all of a fund’s ordinary income and statutory income is NALI, which (after relevant expenses) is taxed at 45 per cent.

Cookv bensonDaniel butlerJustin micaleShaun backhausTax instituteSuperannuation committeeHigh courtExplanatory memorandumTreasury laws amendmentSuperannuation industryCompliance guidelineடேனியல் பட்லர்ஜஸ்டின் மைக்கேல்வரி நிறுவனம்சுப்பெறன்ணுஅதிோன் குழுஉயர் நீதிமன்றம்

Blaktivism, McArthur River mine, and Baker Boy with INXS: The Point recap

McARTHUR RIVER MINE Reporter Keira Jenkins travelled to Borroloola and the land nearly 100km south of Darwin on which mining giant Glencore’s McArthur River mine continues to make controversy, with traditional owners facing the poisoning of their water and wildlife. “It is like a garden to Aboriginal people,” said Garawa elder Jack Green, who is now too scared of lead poisoning to fish in the river. Locals say the lead and zinc mine has had an enormous impact and warn that even after it closes the environmental impact will need to be monitored for 1000 years. Elder Josie Davey says: “I’m really worried about the mine, what they’ve done is not right. It’s my great-grandfather’s country and it hurts so much that I can’t even take my kids back there no more.”

Western australiaNorthern territoryNew south walesCook islandsFederation squareMcarthur riverPapua new guineaRachael hockingBenedict scambaryJack greenHannah mcgladeRhanna collinsWarren snowdonKirstie howieYothu yindiDaniel butler

Call for riverside walkway between city and west Limerick village

Call for riverside walkway between city and west Limerick village Reporter: nick@limerickleader.ie Eadaoin Loughman & Mairead Fitzgerald from Limerick Sports Partnership explore Limerick on Foot as part of a new campaign o highlight walking & running routes in Limerick | PICTURE: Sean Curtin ); ); A CALL has been made for a riverside hiking route linking the city centre right out to Pallaskenry on one side and Bunratty on the other. At a recent meeting of the Economic SPC, Fine Gael s City West councillor Daniel Butler made the call, and says he was told exploration of elements of the route is already under way.

Clarina ballybrownCllr butlerDaniel butlerShannon foynes port authorityFine gaelCity westCondell roadRecreational frameworkShannon foynes portRingmoylan pierShannon airportடேனியல் பட்லர்நன்றாக இருக்கிறது கெயில்நகரம் மேற்குகொண்டுள்ள சாலைபொழுதுபோக்கு கட்டமைப்பு

Uncertainty remains as to who will decide fate of proposed housing development in Limerick

Uncertainty remains as to who will decide fate of proposed housing development in Limerick
limerickleader.ie - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from limerickleader.ie Daily Mail and Mail on Sunday newspapers.

Limerick citySharon bensonCllr butlerDaniel butlerSinn feinMungret collegeMungret community collegeCounty councilEnvironmental impact studyFine gaelலிமரிக் நகரம்ஷரோன் பென்சன்டேனியல் பட்லர்ஸிந் பேன்கவுண்டி சபைசுற்றுச்சூழல் தாக்கம் படிப்பு

Coronica v FCT — latest Tribunal decision provides important tips regarding valuations and related-party acquisitions

Coronica v FCT — latest Tribunal decision provides important tips regarding valuations and related-party acquisitions
smsfadviser.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from smsfadviser.com Daily Mail and Mail on Sunday newspapers.

Daniel butlerBryce figotTaxpayer alertடேனியல் பட்லர்வரி செலுத்துவோர் எச்சரிக்கை