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Pre 31 January 2017 LRBAs and NALE

Expenses, tax and administration
SMSF-Association-Accredited-Educator-Logo-2020

The ATO has provided clarification concerning an SMSF that entered into a limited recourse borrowing arrangement (LRBA) prior to 31 January 2017 and the application of the 1 July 2018 non-arm’s length expenditure (NALE) legislative amendments. The clarification has removed a conflict between PCG 2016/5 and LCR 2021/2. A little background to the conflict After […]

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