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ATO's revised view on LRBAs and the NALI risk / by Daniel Butler and Rebecca James

By: Butler, Daniel.
Contributor(s): James, Rebecca.
Series: Taxation in Australia.Publisher: Australia, The Tax Institute Edition: 51 (6), December 2016/January 2017.Description: 320-321, 2 pages.Subject(s): Self-managed superannuation funds (SMSF) | Superannuation funds | Taxation | Income tax | Income Tax Assessment Act 1997 -- AustraliaOnline resources: Download from Online Journals Summary: Discusses Australian Taxation Office guidelines surrounding limited recourse borrowing arrangements (LRBAs). Includes clarification of the rules regarding non-arm's length income (NALI) risk for SMSFs.
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Discusses Australian Taxation Office guidelines surrounding limited recourse borrowing arrangements (LRBAs). Includes clarification of the rules regarding non-arm's length income (NALI) risk for SMSFs.

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