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SMSF related party property development and NALI

The Property Development Path Leading to NALI

Part 3 of our series in property development looks at the tax implications of not undertaking transactions on commercial terms....

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new rules for NALI

New Rules Turn NALI Into Gnarly

The government has recently passed legislation to reduce the ambiguity surrounding the effect of non-arms length expenditure (NALE) on SMSFs.   Where a fund incurs less (or nil) expenditure by participating in a...

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