The government has released a consultation paper (24 January 2023), “Non-arm’s length expense rules for superannuation fund” which outlines options to amend the nonarm’s length income (NALI) provisions which apply to superannuation funds. The consultation paper which has been prepared by Treasury, outlines potential policy changes to the NALI provisions, but only in relation to expenditure that is general in nature, that is, expenditure which has a sufficient nexus to all ordinary and statutory income derived by the fund....
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