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Finalised ATO Ruling on Non-Arm’s Length Expenditure

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What's changed for SMSFs?

                                                                                                                                                                  

This event is co-hosted with the SMSF Association

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. 

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 

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AU $220 per person

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Total 1.5 CPD Hours (est.)

Date & Details

Recorded: 27 October 2025

 

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.

 

What we cover

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. 

What's included?

  • 1 x 1.5 hour (est.) webinar
  • 3 month access to webinar recording
  • Technical notes and slides

Our presenter

Head of Education (SMSF)

Mark Ellem

Mark Ellem 2

Mark is a popular, experienced and highly sought after presenter who is passionate about educating accountants and SMSF practitioners about SMSFs and strategies to make SMSFs a successful part of their business.

He has extensive experience in Self-Managed Superannuation Funds (SMSFs), Pension Funds, Income Tax and Financial Advisory. He is a Fellow of the CPA, IPA and SMSF Association, and received the 2018 SMSF Association CEO award in February 2019 for his contribution to the association and was in the inaugural group of association members to advance to the status of Fellow in February 2020.

Mark has spent over 30 years in accounting practices and SMSF administration companies, including running his own accountancy practice and SMSF administration and compliance advice company for ten years.

Terms & Conditions
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The General Terms and Conditions can be accessed here.