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ATO needs to clarify NALE rules | Super Review

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The SMSF Association has called on the Australian Taxation Office (ATO) to clarify its rules on non-arm’s length expenses (NALE) in its final ruling as the rules are complex.
During its National Conference, the SMSF Association’s deputy chief executive/ director of policy and education, Peter Burgess, said the new rules issued in draft Law Companion Ruling in 2019 about NALE applied in situations where the parties did not deal with each other at arm’s length and the trustees incurred an expense that is not on arm’s length terms.
He said the key issues were:
More examples to illustrate the difference between a service provided by a self-managed superannuation fund (SMSF) trustee in their capacity as a trustee and services provided in their capacity as an individual. In particular, if an SMSF member is qualified and licensed to provide a particular service to the public, will the new NALE rules automatically apply if they provide that service to t ....

Peter Burgess , Australian Taxation Office , Investments Commission , National Conference , Law Companion Ruling , Accounting Professional , Ethical Standards Board , Australian Securities , பீட்டர் பர்கஸ் , ஆஸ்திரேலிய வரிவிதிப்பு அலுவலகம் , முதலீடுகள் தரகு , தேசிய மாநாடு , சட்டம் துணை ஆளும் , கணக்குவைப்பு முறை ப்ரொஃபெஶநல் , நெறிமுறை தரநிலைகள் பலகை , ஆஸ்திரேலிய பத்திரங்கள் ,

Critical NALE issues need to be addressed by ATO, says SMSF Association

Critical NALE issues need to be addressed by ATO, says SMSF Association
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.

Peter Burgess , Tony Zhang , National Conference , Law Companion Ruling , பீட்டர் பர்கஸ் , டோனி ஜாங் , தேசிய மாநாடு , சட்டம் துணை ஆளும் ,

ATO announces guidance on withholding tax concessions and updates APA procedures

ATO announces guidance on withholding tax concessions and updates APA procedures
internationaltaxreview.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from internationaltaxreview.com Daily Mail and Mail on Sunday newspapers.

Jock Mccormack , Tax Performance Program , Australian Taxation Office , Practice Statement Law Administration , Euromoney Institutional Investor , Economic Stimulus Branch , Law Companion Ruling , Treasury Laws Amendment , Performance Program , Deputy Commissioner , Privacy Policy , Institutional Investor , ஜாக் ம்க்கார்மக் , வரி செயல்திறன் ப்ரோக்ர்யாம் , ஆஸ்திரேலிய வரிவிதிப்பு அலுவலகம் , பொருளாதார ஸ்டிம்யுலஸ் கிளை , சட்டம் துணை ஆளும் , கருவூலம் சட்டங்கள் திருத்தம் , செயல்திறன் ப்ரோக்ர்யாம் , துணை ஆணையர் , ப்ரைவஸீ பாலிஸீ , நிறுவன முதலீட்டாளர் ,