NALI/NALE and SMSFs: Impact on CGT and Contribution Caps
NALI & NALE in Focus: Impact on CGT, Contribution Caps & Compliance
Explore their impact on CGT & contributions, with real-world examples & strategies to manage compliance risks.
A Live Instructor Led Webinar
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.
This is the second in a series of two webinars focusing on NALE and can be purchased as part of a bundle. Take advantage of our special pricing when you book both webinars!
Register Me
AU $176 per person
Dates & Details
Wednesday, 14 May 2025
Time
2:00pm - 4:30pm AEST (NSW, QLD, VIC,TAS)
1:30pm SA & NT
12:00pm WA
SMSF Association accredited for 1.25 CPD Hours.
What we cover
- 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.
What's included?
- 1.25 hour live online event with opportunity to ask questions of the presenter
- 1.25 accredited CPD hours from the SMSF Association/Financial Advice Association of Australia
- 3 months access to recording and materials after the event
Our presenters
Anthony Cullen
Anthony is a new member of the Accurium education team and comes to us with nearly 25 years of experience in the accounting and SMSF industry.
He has previously held senior roles managing the SMSF division of a small accounting practice and providing SMSF technical support within a large SMSF administration business.
Over the years, Anthony’s roles have evolved from the accounting function of SMSFs to keeping on top of the ever changing technical and compliance nature of this specialised area.
.
Terms & Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Knowledge Shop Pty Ltd's written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Knowledge Shop Pty Ltd may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Knowledge Shop Pty Ltd reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Knowledge Shop Pty Ltd directly, with all requests to be considered on a case by case basis by Knowledge Shop Pty Ltd in its absolute discretion.