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Finalised ATO Ruling on Non-Arm’s Length Expenditure: What’s Changed for SMSFs?

Recorded live 27 Oct 2025
Expenses, tax and administration

$200.00 +GST

Audience

This training is recommended for accountants, administrators, advisers and auditors working with SMSFs. It is assumed that attendees will have an understanding of the non-arm’s length income (NALI) rules.

Audience

Learning outcomes

On completion, participants will be able to:

  • Understand the main features and implications of the finalised ATO ruling on non-arm’s length expenditure (LCR 2021/2).
  • Recognise how the ruling affects the identification and management of non-arm’s length expenditure in SMSFs.
  • Develop practical skills to spot and address NALE risks in SMSF operations.
  • Advise trustees and clients on compliance steps and record-keeping under the new rules.
Learning outcomes

Relevancy

This webinar was presented live 27/10/2025.

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.5 Legislated CPD hours, the breakdown is as follows:

  • Technical competence: 1.5 CPD hours
CPD hours

This event is co-hosted by Accurium and the SMSF Association.

This webinar will unpack the finalised ATO ruling on non-arm’s length expenditure (LCR 2021/2), examining whether the ATO’s final position alters the outcome or approach previously understood by the SMSF industry. We’ll revisit the key concepts, including the impact on contributions (TR 2010/1), highlight what’s changed (if anything), and provide practical guidance on what SMSF trustees and accountants now need to watch for, including how to identify non-arm’s length expenditure issues and what steps to take to ensure ongoing compliance under the new rules.

Registration includes:

  • 1.5 hour on-demand event
  • 1.5 accredited CPD hours from the SMSF Association
  • Recording and materials available to access for 3 months after purchasing the event
  • Technical note and slides

By registering for this webinar, delivered by Accurium (ABN 13 009 492 219) and the SMSF Association (ACN 103 739 617), you agree that we will handle your personal information in accordance with our privacy policies. You also consent to us sharing your information with Accurium and the SMSF Association. They may use this information for marketing purposes and contact you regarding their services. For more details, including their respective privacy policies, please visit www.accurium.com.au or www.smsfassociation.com.

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Presented by

Mark Ellem
Head of Education (SMSF)
Accurium
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Terms and Conditions
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