Podcasts

The SMSF Experts Podcast 18: Keeping It At Arm's Length - SMSF Auditors, Self Managed Super Funds Audits | ASF Audits

Written by Shelley Banton | Sep 23, 2024 2:00:00 PM

In this episode, we’re unpacking the arm’s length rules by examining their significance in the SMSF world and their effect on compliance. Mary Simmons, Head of Technical at the SMSF Association, joins Shelley to provide her expert guidance as they discuss the arm’s length aspects of:

  • making and maintaining investments
  • the impact of NALI
  • SMSF case law and ATO rulings

 

Listen On: Apple Podcasts, SpotifyAmazon MusicSimplecastiHeartRadio, Deezer

CONTENTS:
02:56 Understanding Arm’s Length Rules
03:24 Section 109 Explained
08:38 Real Bargaining and Arm’s Length Transactions
11:00 Practical Examples and ATO Guidelines
21:02 Loans and Related Party Transactions
35:59 Documentation and Compliance Tips