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NALI/NALE and SMSFs: Impact on CGT and Contribution Caps

Recorded live 14 May 2025
Accumulation & contributions

$160.00 +GST

Audience

This training is recommended for all practitioners and advisors working with SMSFs. 

Audience

Learning outcomes

On completion, participants will be able to: 

  • Understand the Interaction Between NALE and Other SMSF Rules – Gain clarity on how Non-Arm’s Length Income (NALI)  and expenditure (NALE) rules impact CGT provisions and contribution caps. 
  • Identify Tax Implications and Compliance Risks – Learn how NALE can affect an SMSF’s tax treatment, including potential penalties and unexpected tax consequences. 
  • Apply Practical Strategies to Manage Compliance – Explore real-world examples of how to navigate the complexities of NALE when dealing with CGT events and contributions. 
  • Enhance Advisory Skills for SMSF Clients – Develop the knowledge to provide informed guidance on structuring SMSF transactions to minimise risk and ensure compliance. 
Learning outcomes

Relevancy

This event was presented live 14/05/2025

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.25 Legislated CPD hours, the breakdown is as follows:

  • Tax (financial) advice: 1.25 hours
CPD hours

How do the Non-Arm’s Length Income (NALI)  and expenditure (NALE) rules interact with other key SMSF related tax provisions, such as Capital Gains Tax (CGT) and contribution caps? Understanding these connections is critical for SMSF trustees, accountants, and advisers to avoid costly compliance mistakes and unintended tax consequences. 

In this webinar, Accurium’s Senior SMSF Educator, Anthony Cullen, will break down the complexities of NALI and NALE and its impact on CGT and contribution cap rules, using practical examples to illustrate real-world applications. You will gain insights into how these rules intersect, when they trigger unexpected tax outcomes, and what strategies can be used to manage compliance risks.  

Registration to this event includes:

  • 1.25 hour on-demand event
  • 1.25 accredited CPD hours from the SMSF Association/Financial Advice Association of Australia 
  • 3 months access to recording and materials after the purchasing event 
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Presented by

Anthony Cullen
Senior SMSF Educator
Accurium
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Terms and Conditions
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